Gross value added = Value of output - Intermediate consumption
Intermediate consumption = Value of output (at MP) -Â Gross value added at MP
= 200 - (80 + 20 + 15 - 5) = र 90 lakhs.
Gross value added at MP = Sales + Change in stocks - Intermediate consumption
Sales = (NVA at FC + Depreciation + Indirect tax) - Change in stocks + Intermediate consumption
     = (300 + 30 + 20) - (-50) + 200
    = र 600 lakhs.