Full text
if consideration is paid for the supply, the value of the consideration shall be deemed to be equal to the fair market value of the property or service at that time.
if consideration is paid for the supply, the value of the consideration shall be deemed to be equal to the fair market value of the property or service at that time.
if consideration is paid for the supply, the value of the consideration shall be deemed to be equal to the fair market value of the property or service at that time.