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Hi,
Tough question to answer but there are lost of factors that define a quality back link
1. Out going links from that page.
2. PR of the page and Home page
3. business area related to ( if it is with your business area it is well and good)
4.Quality of that site (content & Internal linking structure, authoritative)
There are other factors also. but the main intention of backlink is to gain SERP and PR of that site and also if your are able to generate traffic from the site which is linking to you, it is very appreciable.
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