Raw material

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CA Alina Pradhan

CA Alina Pradhan (Querist)
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16 February 2010

Aditya Maheshwari

Aditya Maheshwari (Expert)
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16 February 2010 As per schedule VI the following disclosure is required
(1) The value of the raw materials consumed, giving item-wise break-up and indicating the quantities thereof. In this break-up, as far as possible, all important basic raw materials shall be shown as separate items. The intermediates or components procured from other manufacturers may, if their list is too large to be included in the break-up, be grouped under suitable headings without mentioning the quantities, provided all those items which in value individually account for 10 per cent or more of the total value of the raw material consumed shall be shown as separate and distinct items with quantities thereof in the break-up.

(2) The opening and closing stocks of goods produced, giving break-up in respect of each class of goods and indicating the quantities thereof.

CA Alina Pradhan

CA Alina Pradhan (Querist)
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18 February 2010 thanks mr.aaditya.

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