inclusion of grinding charges, loading and unloading charges, transport charges and freight charges in the taxable turnover. The place of the business of the assessee ... loading and handling charges and freight charges was not warranted. The Appellate Tribunal, held that the grinding charges, loading and handling charges and freight charges
also incurring expenses of loading of the goods, return of the crates and bottles to the factory. The loading charges upto the factory gate ... they cannot be loaded in the assessable value of 'manufacture'.
(g) The finding of the Commissioner (Appeals) of loading charges upto the factory
prayed this Appellate Tribunal to direct Respondent to refund amount of Load Management Charges collected from various consumers In the State of Maharashtra during ... load management charge is part of the Tariff. Section 64 of the Electricity Act, 2003, does not take in load management charges, which is collected
estimate (clause 4.6) prepared by the Licencee. For reduction of load, system loading charges shall not be refunded, but if the load is enhanced again ... estimate (clause 4.6) prepared by the Licensee. For reduction of load, system loading charges shall not be refunded, but if the load is enhanced again
Transmission & Distribution Loss
c) Return on Equity
d) Peak Load Exemption Charges
e) Wheeling Charges
f) Non-Tariff Income
4. We have heard ... consumers?
(iv) Whether the State Commission has wrongly increased the Peak Load Exemption
Charges (PLEC) by 50% in the impugned order, thereby causing a serious
designated on the land mass for
loading and unloading and not in territorial waters, therefore loading
and unloading charges have to be construed accordingly ... Thus the amount of 1%,
commonly known as landing charges, refer to charges
representing loading, unloading and handling charges at the
place of importation
Loading & Unloading
Charges', 'Pole Shifting & Stacking Charges', Freight,
Outward & Other Charges" for the period ... Loading
&Unloading Charges', 'Pole Shifing & Stacking Charges',
Freight, Outward & Other Charges' for the period
following additions:
(a) Under Loading Charges : ₹ 121,08,01,000/-
(b) Demurrage Charges : ₹ 23,77,00,000/-
3. Under-loading charges: The Assessing Officer ... wagon, is loaded in the
wagon. Therefore, the freight related to under loading of coal represents the
'Under-Loading Charges
following additions:
(a) Under Loading Charges : ₹ 121,08,01,000/-
(b) Demurrage Charges : ₹ 23,77,00,000/-
3. Under-loading charges: The Assessing Officer ... wagon, is loaded in the
wagon. Therefore, the freight related to under loading of coal represents the
'Under-Loading Charges
this addition and
handling charges on notional basis pursuant to the aforesaid proviso
whereby the charges for loading, unloading and handling associated with the
delivery ... here that sub-rule (2) talks of
three kinds of charges. Apart from loading, unloading and handling charges
which are mentioned in Clause (b), Clause
