Clause 100 - Value of taxable commodities transaction. - Finance Bill, 2008

100. The value of a taxable commodities transaction specified under column ( 2 ) of the Table in section 99 shall, with reference to such transactions— ( a ) against serial number 1, be the option premium; ( b ) against serial number 2, be the settlement price of the option in goods or option in commodity derivative, as the case may be; ( c ) against serial number 3, be the price at which the commodity derivative is sold.