Atul Ltd 2016-17

183 ii) Others Effluent disposal T he Group has provided for expenses it estimates to be incurred for safe disposal of waste in line with the regulatory framework it operates in. The provision represents the unpaid amount the entity expects to incur for which the obligating event has already arisen as on the reporting date. Wealth tax T he Group has provided for payments expected pertaining to wealth tax in line with the provisions of the erstwhile Wealth Tax Act, 1957. The application of the act was discontinued from April 01, 2016. b) Movement of provision for effluent disposal ( ` cr) Particulars As at March 31, 2017 As at March 31, 2016 As at April 01, 2015 Balance as at the beginning of the year 1.65 1.29 0.90 Less: Utilised (1.65) (1.29) (0.90) Provision made during the year 1.54 1.65 1.29 1.54 1.65 1.29 ( ` cr) Note 20 Other liabilities As at March 31, 2017 As at March 31, 2016 As at April 01, 2015 Current Non- current Current Non- current Current Non- current a) Deferred income on account of Government grant received – 9.67 – 11.05 – 12.46 b) Employee benefits payable 21.71 – 36.70 – 32.79 – c) Statutory dues 12.37 – 14.59 – 17.95 – d) Advances received from customers 5.53 – 9.42 – 10.26 – 39.61 9.67 60.71 11.05 61.00 12.46 ( ` cr) Note 21 Trade payables As at March 31, 2017 As at March 31, 2016 As at April 01, 2015 a) Trade payables 337.49 315.12 278.21 337.49 315.12 278.21 ( ` cr) Note 22 Revenue from operations 2016-17 2015-16 Sale of products (including excise duty) 2,932.91 2,698.01 Sale of services 7.10 4.71 Other operating revenues: Export incentives 44.90 38.08 Scrap sales 7.92 5.61 Processing charges 3.22 8.60 2,996.05 2,755.01 Notes to the Consolidated Financial Statements

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