Sales tax on import of onion

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Hi,
Ap input tax adjust nahi kar sakty, app input tax ko exempt item ki cost may add karyn gay,,,,,

misal k tor par ap 2 item item A or Item B import karty han ya purchase karty han, ye dono item taxable hayn or aap un par input tax ada kar chuky han.

item A 100000 ka purchase kiya or 16000 input tax diya
item B 100000 ka purchase kiya or 16000 input tax diya

yani total input tax 32000 ho gya

ab aap nay item A or item B ko mila kar 2 item banaye item C or item D,

item C taxable hay or Item D exempt
Item C aap nay 100000 ka baycha or out put tax 16000
item D aap nay 200000 ka baycha or output nahi liya

ab yahan par ye daykhna hota hay k aap ka admissible input tax kya ho ga us k liye formula ye hay.

Total Input Tax / Total supplies X Taxable supplies

yahan par total Input tax hay 32000
Total supplies hayn 300000
or Taxable supplies hayn 100000

32000/300000X100000
10,667/=

app sirf 10,667/= input tax adjust kar sakty han baki ka input tax app exempt supplies ki cost may add kar dayn.