6. A painter paints a new picture on canvas which he exchanges with a music composer with his new composition. Open market value of new composition is not available. Open market value of like kind and quality of picture is available which is ₹ 20 Lakhs. Cost of making of painting is ₹ 10 Lakhs. Value of supply of painting is –

7. A painter paints a new picture on canvas which he exchanges with a music composer with his new composition. Open market value of neither picture nor composition is available. Value of supply of painting is –

8. HP exchanges a new touchscreen laptop made specially for musician with a music composer with his new composition. Open market value of neither laptop nor composition is available. Value of supply of laptop is –

9. Guru Steel Limited, manufacturer of steel, has two registered place of business at Delhi and Haryana. Haryana supplies steel to Delhi at a price of ₹ 10,000 which it sells for ₹ 30,000 to unrelated party. However open market of value of steel is ₹ 25,000. Delhi is not engaged in any other business. What is the value of supply–

10. Guru Steel Limited, manufacturer of steel, has two registered place of business at Delhi and Haryana. Haryana supplies stationery to Delhi at a price of ₹ 10,000 which it sells for ₹ 30,000 to unrelated party. However open market of value of steel is ₹ 25,000. Delhi is also engaged in supply of books. What is the value of supply–