Schedule (Questionnaire) Block

Dispatch Serial Number

Item No. - Sr. No.

Item code (ASICC)

Unit of Quantity (code) It should be reported in specified unit of ASICC code. In case the description of the product is not available in ASSIC code and thus, unit of quantity is not available, unit reported by factory is to be recorded.

Quantity manufactured It will refer the products and quantity manufactured in the reference financial year.

Quantity sold It will also refer the products and quantity manufactured in the reference financial year.

Gross sale value (Rs.) (including subsidy received) The gross sale value of the products as charged from the customers will be reported here. It includes excise duty paid or sales tax realized by the factory on behalf of the Government as also all distributive expenses incurred such as (i) discount or rebate, allowances for returnable cases or other packing and any other drawback allowed to customers, (ii) charges for carriage, outward, and (iii) commission to selling agents.It should be noted that in case of factories where net sale value is available, the gross sale value should be arrived at by adding excise duty, etc. Further the subsidy received, if any, from Government should also be included while reporting gross sale value. In case gross sale value is not available, net sale value may be reported with a foot note. However, adjustments of accounts pertaining to earlier year shown in the profit and loss accounts of the year should not be taken into account. Where part of the product of factory is exported at a loss, for convenience of calculation, calculate the sale value entirely on the basis of domestic pricing, ignoring loss on exports, cash subsidy received in the year, and profits made from sale of import entitlements or actual sale of mill stores, raw materials and machinery imported. Where a factory puts all its products in the foreign market for sale, calculate the same value on the basis of value received from exports, together with the subsidy received, if any. For the products meant entirely for the domestic market and subsidy received from the Government, the same treatment will be given.

Exice duty-Distributive expenses (Rs.)

Distributive expenses (Rs.)-Sales Tax The sales tax realised by the factory on behalf of the Government in respect of products sold, are to be reported here.

Other distributive expenses i.e. outward transport, rebate, commission, transit insurance of goods sold, packing fees etc are to be recorded here.

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Per unit net sale value (Rs.) [col 7- col 11]/col 6 To arrive at per unit net sale value, total distributive expenses (Col.11) is to be deducted from gross sale value (Col.7) and then divided by quantity sold (Col.6). Per unit net sale value is to be calculated upto 2 place of decimal.

Ex-factory value of Output ( Rs.) (Col 12 X col 5) received (Rs.) Following procedure may be adopted for calculation of ex-factory value of output. Per unit net sale value calculated under Col.12 upto 2 place of decimal is to be multiplied by quantity manufactured shown under col.5 in respect of first ten major items at Sl. .Nos. 1 to 10 and entry is to be recorded to the nearest whole rupee. Ex-factory value for other products/by-products (Item 11) will be taken as entry in col.7 minus entry in col.11. In case quantity manufactured (col.5) and quantity sold (col.6) are identical being no opening and closing stocks, the ex-factory value will be the entry under col.7 minus entry in col.11. Total items 1 to 11 is to be reported under col.13.

Accounting Year