Example-1

Eligibility for the year ended 31st March 2011

Particulars
31st March 31st March Status for
2010
2011
31st March
2011
Turnover for year
2010 exceeding Rs.
Lakhs

300
300
400

120
500
600

SSI
Non-SSI
Non-SSI

Eligibility for the year ended 31st March 2012

Particulars

Turnover for year

2011 exceeding Rs.
Lakhs

31st March
2011
120
500
600

31st March
2012

Status for
31st March
2012
450 Non-SSI
100
SSI
700 Non-SSI

Eligibility for the year ended 31st March 2013

Particulars
31st March 31st March Status for
2012
2013
31st March
2012
Turnover for year
450
200 Non-SSI
100
120
SSI
2011 exceeding Rs.
Lakhs
700
100 Non-SSI

Example-2
Calculation of Total Turnover as above referred
Less:
Turnover of unconditionally exempt goods
Turnover of branded goods
Turnover to Units in SEZ, FTZ, 100% EOU etc
Sales to UNO etc. for their official use
Export Sales (Nepal, Bhutan excluded)

100
300
200
100
100

Balance Turnover taxable as per the turnover of

the previous year as above stated
However, the turnover of branded goods of Rs. 300
Lakhs will be taxable from ZERO i.e. the whole of this
turnover will be taxable without any exemption.

Example-3
Comparative position of Turnover of the previous year for e
Percantage of Abatement %
Previous year Exempt Turnover in
case of Normal SSI
Add: Abatement at different rates
% as per (a)
Previous year Exempt
Turnover in case of GARMENT
S
SI
Previous
year Exempt Turnover in
case of Normal SSI calculated
from Retail Sale Price of the
GARMENT Turnover
Example-4

(a)

75
Rs. Lakhs

(b)

400

(c)

1200

(d)

1600

(e)

400

Effect of increase in abatement

NO RELIEF TO SMALL TRADERS

Ex-Factory Value Rs.

1
500
500

Assessable
Abatement% Value Rs.
3
4
2
900
40
643
900
55
581

RSP Rs.

From the above table it is clear that when the rate of abatement was 40%
Retailer was Rs. 834/-.However when the rate of abatement has been incr
price to the retailer is Rs. 840/-. So it is the retailer who has gained from t
net realised price to the manufacturing Unit remains same at Rs. 500/- in
or the Retailer

st March 2011
Exemption Turnover
available or liable to
not
Duty
Available
NIL
Not Avalb.
350
Not Avalb.
600

st March 2012
Exemption Turnover
available or liable to
not
Duty
Not Avalb.
300
Available
NIL
Not Avalb.
700

st March 2013
Exemption Turnover
available or liable to
not
Duty
Not Avalb.
200
Available
NIL
Not Avalb.
100

Rs. Lakhs
1000

800
200

previous year for eligibility to SSI Examption

65

55

50

25

. Lakhs
400

400

400

400

743

489

400

133

1143

889

800

533

400

400

400

400

rease in abatement from 40% to 55%

O SMALL TRADERS
Value of
Abatement
5
257
319

RSP Rs.
6

900
900

Duty
Net Price
10.30%
Rs.
7
8
66
834
60
840

f abatement was 40% the net realised price to the

tement has been increased to 55%, the net realised
who has gained from the increased abatement while the
same at Rs. 500/- in both the cases who has gained? SSI