Invoice price assessment for Small Scale Units in respect of stock transfers - Instructions reg.

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..... bject : Invoice price assessment for Small Scale Units in respect of stock transfers - Instructions reg. Doubts have been raised by some Collectors as to whether invoice price assessment under rule 173C(11) can be extended to SSI units even in respect of stock transfers. 2. The matter has been examined by the Board. Rule 173C(11) requires the assessees "to declare the price of goods transacted . .....

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