Mrp based valuation

Under the law there is an exclusion for MRP based valuation for exported goods. Further that whne goods sold in bulk for captive consumption,  it is not covered under the Legal metrology Act ( earlier standards weights and measures act).

It should be ensured in the second case that it is not in retail packs and if in standard sizes to contain the comment that - not for retail sale.

In both cases above it wouldbe on transaction value under sec. 4 and not under sec 4A.

thank you sir