sale of autobiography

if you are surrendering your rights with no ultimate possession of the autobiography with you then it wud be taxable as capital gains and its sale consideration received wud be taxable as capital gains. there wud be no cost of acquisition and the entire sale consideration wud be taxable. however you can either invest the sale consideration in a house property under 54f or invest in capital gains bonds under 54 EC maximum upto 50 lacs.
however if you are not surrendering your rights but earning royalty then it wud taxable at slab rates

Won't the cost of acquisition be indeterminate and hence there would be no taxability of capital gain?