Held that in the concept of “open market “as used in the Explanation to section 80IA(8), market value in relation to any goods meant the sale price that such goods would ordinarily fetch in the open market. The market value of the power supplied by the State Electricity Board to industrial consumers should be construed to be the market value of electricity. It should not be compared with the rate at which power was sold to the State Electricity Board since the rate of power to a supplier could not be the market rate of power sold to a consumer in the open market. As a result, the rate charged by the State Electricity Board to its industrial consumer should be taken as the market value for computing the deduction under section 80IA and, consequently, also the transfer price for the power supplied to its aluminium unit by the assessee. (AY.2003-04)