Gazette—Ordinary. Hyderabad Part I Section C (the 10th May 1951)

(b) Purchase valus.—For the purpose of determining the purchase value of Iha quantity of each item of fuel of electricity and of other items specified in the table consumed during the year the purchase value of the quantity purchased during the year should be taken as equal to the cost of tee article landed at the factory or of the electricity trannittei to the fatory i.e. [...] (b) Purchase valu(1) ' For the purpoes of determining the purchase value of the quantity of sash material consumed during the year for the in inufaoturs of pro Nets and by-products male for sale the purchase value of the quantity of material puroh tee I during the year should be taken as equal to the cost of the material landed at the factory i.e. [...] (b) Purchase value— ;1) For the purpose of determining the purchase value of the quantity of each material consumed during the year for the manufacture of the products and by-products made for sale the purchase value of the quantity of ial purchased during the year sin Id be taken as equal to the cost of the material landed at the factory i.e any (-Tenses incurred in transporting the material t [...] The value of stooks at the beginning and at tte end of the year should be taken at the book value.- Purchases made during the year should include materials acquired from allied concerns The purchase.value of such transaotions should be taken as equal to the value entered in the books of the factory in respect of which this return is made. [...] (b) Purchase value— (1) For the p irposs of determiaing the pitrohisi value of the quantity of sash material consumed during the year for the menufactura of pro Wets and by-produots made for sale the purehase value of the quantity of material purehasel daring the yesr sheull be talon: as equal to the cost of the material landsi at the factory i.e any expenses incurred in transpoling the materia