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    <title>Value of supply of goods made or received through an agent</title>
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    <description>Value of supply between a principal and his agent is the open market value of the goods or, at the supplier&#039;s option, a valuation based on the recipient&#039;s non-related sale price of like kind and quality when intended for further supply; if not determinable under these methods, value is to be fixed by the alternative valuation rules in the prescribed order.</description>
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      <description>Value of supply between a principal and his agent is the open market value of the goods or, at the supplier&#039;s option, a valuation based on the recipient&#039;s non-related sale price of like kind and quality when intended for further supply; if not determinable under these methods, value is to be fixed by the alternative valuation rules in the prescribed order.</description>
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