<s>[INST] How to determine the market value of agricultural produce where produce is ordinarily sold in the market? [/INST] ​If agricultural produce is ordinarily sold in the market in its raw state or after the​ application of any process ordinarily employed by the cultivator or the receiver of rent-in-kind to render it fit for the market, the market value is determined according to the average price at which the produce has been sold during the relevant previous year.​ </s>