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Price Rs 80,000, plus Rs 1,200 late-payment interest and Rs 800 packing billed. Value of supply?

ARs 80,000
BRs 81,200
CRs 82,000
DRs 83,200
Answer & Solution
Correct answer: C. Rs 82,000
Both interest and packing form part of value: 80,000 + 1,200 + 800 = 82,000.
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