15. Smita Limited made an outward supply of garments at an agreed price of ` 5,00,000. The company charged ‘Go Green Cess’ levied by Local municipal corporation amounting to ` 10,000 for this supply. As the customer made payment within 3 days from the date of delivery, Smita Limited provide a discount of ` 5,000 separately as a customer friendly measure, even though no prior agreement was made on discount. Value of Supply made by Smita Limited u/s 15 is ` ______________
Options
A5,05,000
B5,10,000
C5,00,000
(d) 5,15,000
(2 Marks)
D
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