Transactions of Sec 301 with No Quotations

  In the CARO Report, the auditor has to observe the market quotations with the transactions entered into by the directors to see if they have been made at a reasonable rate for Transactions of Sec301

But there are some transactions under this Clause for which Market Quotations cannot be obtained. Can anybody tell me some transactions which are unique and specialised for only some companies  and such price lists are unavailable?????

Please tell me i need it urgently

Thanks