India - Annual Survey of Industries 2015-16

Sale value of goods sold in the same condition as purchased: The sale value, ex-factory of all goods sold in the accounting year in the same condition as purchased is to be reported.
* This item includes the value of sales of goods normally consumed by the factory when sold as purchased as well as the sale value of goods brought expressly for resale.
* The scrap and discarded material are not considered as by-product in general and are sold in the same condition as purchased, sale value of scrap & discarded material may be included here