value added

"value added" means the sale price of goods at ex-factory price less the total cost of raw materials; and
PU(A) 128/1999 - Income Tax (Allowance For Increased Exports) Rules 1999
2. Interpretation.

value added

"value added" means the difference between the sale price of motor vehicles, automobile components or parts at ex-factory price and the total cost of raw materials;
PU(A) 044/2011 - INCOME TAX (EXEMPTION) ORDER 2011
2. Interpretation