Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 102(10A)] [Section 102] [Entire Act] Union of India - Subsection Section 102(10A)(a) in The Finance Act, 2018 (a)where the whole of the goods are sold, the value determined under sub-section (10) or the transaction value of such goods, whichever is higher; or