sales
tax, insurance (except supply & erection) packing and forwarding
charges, loading, transportation, unloading, handling, hoisting to all
levels. Setting and fixing in position, disposal ... contract.
e) Liaison service charges.” '
17. Though said contract has not been placed before this Court as
relevant, sub-clauses which constitute the bone
construction has to
paid towards services tax and thereafter 3% towards sur-charges has to be
paid. Though the appellant contended that there ... Since the appellant agreed to supply materials, he cannot claim any loading
charges and miscellaneous charges and there is no agreement is produced
receipt for the movement of goods issued by the transporters.
● Loading and unloading charges paid for the goods purchased.
● Summary of purchases and sales effected ... goods at all proved by way of
payment of transportation charges and loading /
unloading charges.
e) This kind of bill trading activities use to discourage
levies
apart from seigniorage fee, the value added tax and any other charges. The
relevant portion of the agreement reads as follows :-
“4. Price ... dispatch
VAT under VAT Act and any other Government levies loading
charges etc. are as applicable extra from time to time.”
In the said circumstances
goods at all proved by way of payment of
transportation charges and loading/ unloading charges. The said order of
assessment was questioned by the appellant
charges for
electricity supplied. The 'charges of electricity supplied'
is the fixed/demand charges and energy charges as per
proviso to clause ... level of maximum recorded
demand and all the relevant charges applicable to the
additional load shall be included in the next bill.
(B) In case
penalty assessment amount by the respondents cannot be loaded to the
consumption charges of the subsequent purchaser. According to the
petitioner, such penalty amount cannot ... construed as dues to load with
the consumption charges of the subsequent purchaser. Hence, the
demand notice raised by the respondents is unreasonable and
unsustainable
defendant himself paid the freight charges and the loading
and unloading charges amounting to Rs.2,570/- and after
deducting the said amount from
justice. Accordingly, the Tribunal reduced the disallowance of 10%
towards loading and unloading charges made by the assessing officer as
confirmed ... course adopted by the assessing officer by disallowing 10% of
loading and unloading charges, which was reduced to Rs.5 lakhs by the
Tribunal
electricity charges, insurance
premium, security charges, terminal charges electronic
data interchange and electronic data interchange
service centre charges, Value-Added Network service
charges, charges ... mean cargo which is
unloaded from one carrier and loaded or intended to
be loaded on the same or another carrier or vehicle
