Ice-cream - Valuation of on the basis of value declared on each pack [Chapter 21]

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..... of on the basis of value declared on each pack [Chapter 21] All-India Ice-Cream Manufacturers' Association have represented that Ice-cream after undergoing an elaborate manufacturing process, is manually filled into unit containers. There are two inter-related problems. (a) Since Ice-cream is generally filled manually in the cups, it is not possible to fill in the precise quantity as stated on .....

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