Calculate the Net Value Added at Factor Cost:
(i) Goods and services tax 25
(ii) Consumption of ifxed capital 5
(iii) Closing stock 10
(iv) Corporate tax 15
(v) Opening stock 20
(vi) Sales 540
(Vii) Purchases of raw materials 140


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`NVA_(fc)=vi+iii-v-vii-ii-i`
`=540+10-20-140-5-25`
=rs 360 lakh.

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