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2 MarksSEPTEMBER 2024Inter

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 provided 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 ₹ ________

A

(A) 5,05,000

B

(B) 5,10,000

C

(C) 5,00,000

D

(D) 5,15,000

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