Section 4(4) in Orissa Rural Infrastructure and Socio-Economic Development Rules, 2005
(4)In case of direct export by the mineral bearing land holders, the sale value for the purpose of annual value of mineral bearing land shall ordinarily be the freight on board (FOB) price realized less fee, duty, royalty, taxes and.other deductible costs. For such purposes, the mineral bearing land holder may prepare, invoices or bills indicating the freight on board price or insurance freight price as the case may be.
