sale exemplars also, especially when only single solitary such instances are presented, may thus not be appropriate.9 26. However, there is no bar in law against considering sale exemplars of smaller plots, provided they are subjected to adequate developmental charges. The rationale behind applying such cuts lies in the fact that smaller plots often command higher prices due to their developed nature, whereas a larger tract of land which is acquired for development may require significant allocation for creating roads, parks, essential services, etc.10 Accordingly, these sale exemplars can be relied upon only after applying appropriate cuts. This Court in Chimanlal Hargovinddas v. LAO,11 authoritatively ruled that when valuing a large block of land, appropriate deduction must be made for setting aside areas for roads, open spaces and dividing the land into smaller plots suitable for the construction of buildings. 27. In the instant case, there are multiple sale deeds of smaller plots,