* Length of tapered portion (L) = 300 mm
* Large diameter (D1) = 50 mm
* Small diameter (D2) = 38 mm
* Half taper angle (α/2) = Tan-1[(D1-D2)/2L]
= Tan-1[(50-38)/2*300] = 5.71°
* Tailstock offset (h) = (D1-D2)Tan(α/2)/2
= (50-38)Tan(5.71°)/2 = 6 mm
The amount of offset of tailstock is 6 mm.