F form query

I have a Query regarding F Form :--

If A ( Nagpur ) Purchases goods at Rs.100 + 5% VAT from local dealer & Transfer the stock to B branch ( Nagpur ) . Then at which value stock should be transfer . If B transfer the stock to C ( raipur Branch ) then at which value B should  transfer the stock . Please also Reply If A tranfer the goods to C then at which value it shoud transfer ..?????

Plz reply