Watch List notes:

BRITISH INDIA: Victoria, Queen, 1837-1876, AR rupee, 1840(b), KM-457, S&W-2.23 (F/VII), Indian head with thinner features, continuous legend, ridges on ribbon, lock of hair on ribbon, no initial on truncation // 34 berries, small date, no privy mark, lightly cleaned, EF, R.

Estimate: 100-125 USD