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
from the taxable turnover on the ground that it represented loading charges incurred by them and which have been separately shown in their bills ... amount charged for loading was separately shown and charged in the bill. The only point therefore is whether the loading charges would come within
being the expenses incurred by them towards freight and loading charges for transporting the goods from Erode to Madras. The Commercial Tax Officer took ... view that the freight and loading charges incurred by the assessee were only pre-sale expenses and therefore could not be deducted from the total
civil work in progress, building addition,
building repairs maintenance, handling charges, cotton charges, loading
and unloading charges, contractors coolie etc., Out of the total amount ... along with lorry
loaded with the goods. As gang, they negotiate with the management and
fix the loading and unloading charges
deleting the turn over relating to
packing and forwarding charges, transport charges, loading and unloading charges
amounting to Rs.2,63,32,368/- which will ... deleting the turn over relating to
packing and forwarding charges, transport charges, loading and unloading charges
amounting to Rs.2,63,32,368/- by including
goods as handling charges. The differential duty as a result of considering the notional handling charges instead of actual handling charges amounted ... amended by Notification No. 39 of 1990 dated 5.7.1990, whereby the charges for loading, unloading and handling associated with the delivery of the imported goods
cent, and some other necessary charges such as cart hire, loading charges, etc., incurred on behalf of their principals, a charge of quarter per cent ... charge in the same category as other items such as cartage, loading charges, and other expenses actually incurred which the Advocate-General concedes the commission
representing handling charges or loading charges and the other a sum Rs. 63,913 representing consignment sales. In respect of the first of the disputed ... factory price and they charged separately for loading and the said loading charges are sometimes described as handling charges and sometimes as handling and loading
factory or ex-work house price, that they charged handling and loading charges separately, that the said handling and loading charges would not constitute part ... General Sales Tax Acts. This Court held that such handling and loading charges collected from the customers would form part of the sale price
charges or lead charges only at Rs.10.93 per kilometer, how the arbitral Tribunal can award other charges i.e., incidental charges, loading charges ... Cost of gravel Rs. 31.00
Incidental charges Rs. 36.80
Conveyance charges Rs. 72.00
Loading and unloading charges Rs. 27.00
Stacking charges
