GST/Excise & Customs: Fundamental change by introduction of concept underlying value-added taxation in provisions of section 3 really find reflection in definition of 'transaction value' as defined by section 4(3)(d) which specifically includes, in addition to price, all value additions made to manufactured article prior to its clearance as permissible additions to be price charged for purpose of levy
from www.taxmann.com Latest Case Laws https://ift.tt/2yDdaOb
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