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.
