Section 42(2)(b) in Minerals (Other than Atomic and Hydro Carbons Energy Minerals) Concession Rules, 2016
(b)where domestic sale has occurred, sale value of the mineral less the actual expenditure incurred towards transportation, loading, unloading, rent for the plot at the stocking yard, charges for sampling and analysis and any other charges beyond mining lease area as notified by the Indian Bureau of Mines from time-to-time, divided by the total quantity sold.