Section 18 in The M.P. State Aid to Industries Rules, 1959
18.
A return shall be made once in every year certified by such Auditor and the return shall show-(a)a full and complete statement of the assets and liabilities of the business;(b)a valuation of the assets under Rule 8; and(c)a working or manufacturing account showing-(i)the out-turn of the industrial business or enterprise with the cost per unit of such out turn; and(ii)the profit or the loss on the marketing of the products.
