An Indian company, having its registered office at Gurugram, is engaged in manufacturing of consumer goods at Noida. The goods manufactured by the company are sold in Indian market and exported to Europe. Company produces five products namely 'P','Q','R','S' and 'T'. Total production of the company for the financial year 2021-22 is 3,000 tonnes and the turnover of the company is Rs. 50 million. An analysis of the production and net revenue generation shows that production of product 'P' is 21% of the total production and 18% of the turnover is attributable to product 'P'; production of 'Q' is 16% of the total production and 17% of the turnover is attributable to 'Q'; 'R' accounts for 18% of the total production and 20% of the turnover; 'S' accounts for 20% of the total production and 25% of the turnover, and; 'T' accounts for 25% of total production and 20% of turnover.