(a)In the case of interdepartmental supplies of stores the incidental charges included in the invoices should be debited to the head to which the cost of stores is debited.(b)In the case of stores purchased from private companies, the incidental charges paid by the supplying companies and included in the invoices should also be charged to the head to which the cost of stores is debited.(c)In the case of inter-departmental supplies as well as in the case of stores purchased from private companies, incidental charges (e.g., railway freight if not paid and included in the invoices by the supplying officers, cooly hire, etc.) incurred by the officer to whom the articles or stores are consigned are adjustable under the head "Contract contingencies" in the departments in which the contract contingent system is in vogue, and in other departments under the head "Office expenses and miscellaneous" or "Other contingent charges" as the case may be.
