a) Terms /rights attached to equity shares .
 
 - The company has only one class of equity shares having a par value of
 Rs. 10 per share. Each holder of equity shares is entitled to one vote
 per share.
 
 In the event of liquidation of the company'' the holders of equity
 shares will be entitled to receive remaining assets of the company''
 after distribution of all preferential amounts. The distribution will
 be in proportion to the number of equity shares held by the
 shareholders
 
 As per records of the company'' including its register of
 shareholders/members and other declarations received from shareholders
 regarding beneficial interest'' the above shareholding represents both
 legal and beneficial ownership of shares
 
 The share application money has been received from promoters''
 co-promoters'' starategic investor to whom shares shall be issued on
 preferential basis in terms of Rehabilitation Scheme sanctioned by the
 Board (or Industrial & Financial Reconstruction(BIFR) vide its order
 dated February 25'' 2010 and its modification to the scheme sanctioned
 by BIFR vide its order dated March 7'' 2012 with a lock-in period as per
 SEBI (1CDR) Guidelines'' 2009.
 
 1 In accordance with past practice'' Excise Duty on goods lying in the
 factory as on 31.03.2012 will be accounted on clearance of such goods.
 
 2 The company is required to furnish the list of outstanding to Small
 Scale Industrial undertakings under the head Current Liabilities. The 
 Company had requested the vendors to furnish the information with SSI Registration Number. Due to non
receipt of feedback from Vendors the 
 company is unable to provide such information in its accounts.
 
 3 The balances of certain Sundry Debtors/ Sundry Creditors/ Loans and
 Advances and Unsecured loans are subject to confirmation.
 
 4 The company made a reference to the Board For Industrial & Financial
 Reconstruction (BIFR) and BIFR declared the company as sick on
 21.02.2006 u/s 3(1 )(o) of the Sick Industrial Companies (Special
 Provisions) Act''1985.The rehabilitation scheme prepared by Karnataka
 Bank as Operating Agency was sanctioned by BIFR vide its order dated
 25.2.2010. Later'' BIFR sanctioned certain modifications to the scheme
 vide its orders dated 3.9.2010 & 7.3.2012. The sanctioned scheme is
 under implementation.
 
 5 Pursuant to scheme mentioned in Note 37 above the company had
 reversed Interest liability payable towards Income Tax & Sales tax dues
 of Rs. 35''91''637/- & Rs. 10''804''448/- respectively in 2010-11.
 
 6 Previous year figures have been regrouped / rearranged wherever
 necessary / possible.