(1) Investments valued at other than cost All the above investments
 stated at cost except the following:
 
 (i) Investments in partnership firms are stated at amount invested as
 capital contributions from time to time as adjusted by interest on
 capital, share or profit/loss from firm and drawings by the company
 from the firm
 
 (ii] Investments in shares of a subsidary) shown as traded investments
 has been valued at cost less other than temporary diminution in value .
 
 (2) Quoted Investments -
 
 Aggregate amount Market value
 
 (3) Unquoted Investments
 
 Aggregate amount 
 
 Note:
 
 Mode of Valuation :
 
 (a} Raw Materials, Stores and Spares, Loose Tools and Packing materials
 are valued at cost
 
 (b) Work-in-Progress are valued at cost or Net Realisable Value,
 whichever is lower
 
 (c]Finished Goods and stock-in-trade are valued at cost or Net
 Realisable Value, whichever is lower
 
 (A) Trade receivables outstanding for more than six months from the
 date they became due for pay- ment
 
 (i) Secured, considered good
 
 (ii) Unsecured considered good
 
 (iii) Doubtful
 
 Less: Allowance for bad and doubtful advances
 
 (B) Trade Receivables (others)
 
 (i) Secured, considered good
 
 (ii) Unsecured considered good
 
 (iii) Doubtful
 
 Less: Allowance for bad and doubtful advances
 
 4 CONTINGENT LIABILITIES AND COMMITMENTS (TO THE EXTENT NOT PROVIDED
 FOR)
 
                                            Rs.             Rs.
 
                                          As at 31        As at 31
 Particulars 
                                        March 2012      March 2011
 
 
 (A)  Contingent Liabilities
 
 (a)  Claims against the company not 
 acknowledged as debts
 
 (b)  Guarantees
 
 (c)  Other money for which company is 
 contingently liable
 -Bills discounted with banks
 
 (B)  Commitments
 
 (a)  Estimated amount of contracts 
 remaining to be executed
 on capital account and not 
 provided for
 
 (b)  Uncalled liability on shares 
 and other investments partly
 paid
 
 (c)  Others
 
 TOTAL (A) (B)l