Acquisition cost

on same day goods sold to "A" 500 quintal and to "B" .

1) A is a related party , A's rate is Rs.75/- per kg.

2) B is not related party B's rate is 65/- Per kg.

3) Above both parties rates are different , but goods quality , & quantity are same

4) Goods selling time ,date are same

In above situation is valuation of supply rules applicable , because , in first case gst amount is more & in 2nd case gst amount is less

Is there any revenue loss for gst Dept.

Is gst dept.will ask to apply method of acquisition cost + 10% for determination value in 2nd case.

Pl.guide us