Section 4(3) in Orissa Rural Infrastructure and Socio-Economic Development Rules, 2005
(3)In case of sale in the domestic market, the per tonne sale value will be the price of the mineral actually realized, less the tax, fee, duty, royalty and other deductible costs as shown by the mineral bearing land holders in their sale vouchers or bills or invoices and shall be considered for computing the annual value of mineral bearing land. To avoid payment of tax on tax, fee, duty and royalty, the mineral bearing land holders in their own interest shall record the above taxes, fees, duties, royalty and other deductible costs, separately in the sale vouchers or bill or invoices instead of indicating a composite amount. In case these are not shown separately, it shall be assumed that the composite amount is the sale price.
