IntroductionSection 9 of the CGST act provides for levy and collection of tax called the central goods and service tax on the value determined under section 15 on all intra State supply of goods or services or both at a rate as may be notified. Accordingly for determination of amount of tax payable under the act, section 15 of the act provides for determination of value of supply. Section 15 of the act provides that the value of a supply of goods or services or both shall be the transaction value which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply. Sub section (4) of the said section 15 provides for reference to valuation rule where the value cannot be determined under section 15(1). However, despite the value can be determined un.......