basis of schedule of rates and fact that the loading charges of supplied
ballasts into Railway wagons would be deducted from assessment under ... contract in order
to independently arrive at the conclusion whether the loading charges
would form part of the consideration so that the sales tax could
Government of Maharashtra by notification dated
19.08.2005 fixed the charges for the loading and unloading of cargo at
multipurpose terminal/Jettys at 1.5 times ... minor Ports.
C) That the State Government has prescribed the charges for loading
and unloading cargo at the rate of Rs.3/- per tonne which
Processing charges
Rs. 800/- Sutali
Rs. 73,660/- Transportation charges
10
Rs. 2,994/- Truck loading charges
Rs. 10,160/- Processing Dalali ... zarda labels, kacchi misri
labels, plate charges as well as packing and forwarding charges.
Thus, the printing charges are fixed per ream of plastic-coated
relating to disallowances made on account of
transportation & labour charges and loading & unloading charges of
godown and wreck totaling ... under the sub-head
"loading and unloading charges of godown and wreck". The AO on
perusal of the details of party-wise chart
grain bags were loaded in total 23 trucks,
particularly 350 bags of food grain loaded in the lorry, for which
loading charges not received ... stated that when he enquired with accused for not being received
loading charges of 350 bags of food grain, accused assured him
to set right
second case, the Appellants charges from the buyers additional charges towards shifting of the goods upto the railway sliding and loading the same into railway ... goods is to be considered as the railway sliding and the loading charges recovered from the buyers are to be included in the value
made by the Assessing Officer on account of transport
charges and loading / unloading charges.
(2) On the facts and in the circumstances of the case ... made by the Assessing Officer
on account of transport charges and loading and unloading charges.
4
Shri Nandlal B. Maloo
Before going further
that
adjustment was made inter alia on account of labour charges for
loading and unloading amounting to Rs. 3,31,389/- thereby showing
the charges ... paid for such loading and
unloading were separately debited by the assessee to ledger account
'labour loading/unloading and miscellaneous charges' and bills
heads, i) transportation & hire charges, (ii) Oil &
lubricants (iii) loading charges and (iv) shifting charges to Rs.5,00,000/-
as against ... transportation &
hire charges, (ii) Oil & lubricants (iii) loading charges and (iv) shifting
charges. The Assessing Officer then considering the bills and vouchers
which
connected load and/or resorts to unauthorised
additional load and if the connected load exceeds 100 KVA, the
unauthorised additional load shall be disconnected ... load duly revised thereafter. Regulation 2(78) defines
'unauthorised connected load' to mean the connected load in excess of
the contract connected load
