Elite Taming Potion

I wonder if i can drop or find this potion anywhere except the NPC ! The price - 60s is huge i believe.
I just checked Chanus mark => needs 20 high taming elixir => 1 hte needs => 10 elite taming potions =>>> 20x10x60 s => 120g + other stuff (edit: 20 => 10 elite ...btw thanks :) )

But the common price of this mark on market is 100-150g :d lol what is the trick ?

Thanks