Question
If 60 [15] 3 and 108 [63] 7, then what is the value of A
in 156 [A] 16?Solution
The pattern is that the number in the [middle] is obtained by multiplying the numbers on each sides and then dividing the result by ‘12’.  
Hence, the correct answer is (C).
As per section 2(52) of the CGST Act, 2017, the term "Goods" includes
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