Page 174 - DCOM206_COST_ACCOUNTING_II

Unit 9: Cost Accounting Records

Natural Gas and regasification thereof) or any other petroleum products: Provided that Notes
these rules shall not apply to a company:
(a) The aggregate value of the machinery and plant installed wherein, as on the last
date of the preceding financial year, does not exceed the limits as specified for a
small scale industrial undertakings under the provisions of Industries (Development
and Regulation) Act, 1951 (65 of 1951); and
(b) The aggregate value of the turnover made by the company from the sale or supply
of all its products during the preceding financial year does not exceed ten crore
rupees.
43. Telecommunication: These rules shall apply to every company engaged in the processing
of any one or more of the telecommunication activities, namely:

(1) Basic telephony:
(a) Telephone access
(b) Local call
(c) Subscriber Trunk Dialling (STD)

(d) International Subscriber Dialling (ISD)
(2) Cellular mobile;
(3) Telex;
(4) Telegraphy;
(5) Voice mail/Audiotext service;

(6) Internet operations including gateway service/E-mail;
(7) Packet Switched Public Data Network (PSPDN) service;
(8) Wireless in Local Loop (WILL) service;
(9) Public mobile radio trunk service;

(10) Very Small Aperture Terminal service;
(11) Global mobile personnel communication services;
(12) Leased circuits;
(13) Internet ports;
(14) National Long Distance Operator;
(15) Internet Telephony;

(16) Radio Paging;
(17) Any other telecommunication service for commercial use.
Provided that these rules shall not apply to a company,
(a) The aggregate value of the machinery and plant installed wherein, as on the last
date of the preceding financial year, does not exceed the limits as specified for a
small scale industrial undertaking under the provisions of Industries (Development
and Regulation) Act, 1951 (65 of 1951); and
(b) The aggregate value of the turnover made by the company from sale or supply of all
its products or activities during the preceding financial year does not exceed ten
crore rupees.

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