sale of Capital goods

can you elaborate the query

By virtue of Section 18(6) of the CGST Act 2017, In case of supply of capital goods or plant and machinery, on which input tax credit has been taken, the registered person shall pay an amount equal to the input tax credit taken on the said capital goods or plant and machinery reduced by such percentage points as may be prescribed or the tax on the TRANSACTION VALUE of such capital goods or plant and machinery determined under SECTION 15, whichever is HIGHER.

we had sold our capital goods some @ below WDV n some above wdv and in some cases we were not availed ITC

pls suggest treatment for above 3 situation

plant and machinery reduced by such percentage points as may be prescribed or the tax on the TRANSACTION VALUE of such capital goods or plant and machinery determined under SECTION 15, whichever is HIGHER.