Section 4(2)(ii) in The West Bengal Rural Employment And Production Act, 1976
(ii)in the case of despatches, other than those referred to in item (i), the prices chargeable by the owner of a coal mine for such coal if they were despatched as a result of sale thereof, but excluding any sum separately chargeable as tax, cess, duty, fee or royalty for payment of such sum to Government or a local body, or any other sum as may be prescribed: