Where the supply of goods or services where the consideration is not wholly in money, the value of the supply shall-
a) be the open market value of such supply;
b) if the open market value is not available under clause (a), be the sum total of
consideration in money and any such further amount in money as is equivalent
to the consideration not in money, if such amount is known at the time of supply;
c) if the value of supply is not determinable under clause (a) or clause (b), be the
value of supply of goods or services or both of like kind and quality;
d) if the value is not determinable under clause (a) or clause (b) or clause (c),
be the sum total of consideration in money and such further amount in money
that is equivalent to consideration not in money as determined by the application
of rule 30 or rule 31 in that order.
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