That's definitely another 70's Head Shop tee.
Looks to be a heat transfer, which were almost more common than screen printing for a while.
These older, rare and unusual early to mid-70's tees are kinda hard to price sometimes in my opinion.
Value is pretty subjective. Probably one of those pieces that will sell for what someone is willing to pay for it.
Maybe a fixed price of $75.00.
Or take a risk and set the auction at $0.99
