Reversal of VAT ITC in case of Branch transfer - Andhra Pradesh VAT Act, VAT + CST

[Aitha RajyaLakshmi]

Sir,

Both the clinker and Cement (OPC 43, OPC 53, PPC) will be transferred as branch transfers. In case of reversal of ITC of Inputs, formula adopted is

1) BT Ratio on Cement = Branch Transfer of Cement x VAT ITC / Total Cement Sale/Trf.

In case of certain raw materials used only for PPC, whether the total Turnover of only PPC is to be considered or the total Cement (OPc 53, OPC 43, PPC) is to be considered?