collected by the assessee from customer towards royalty and loading charges form part of sale price liable to tax ?"
2. Facts relevant to determine ... collected as royalty and remitted to the Government and the loading charges of Rs. 19,190 for the purpose of levying tax under
writ of mandamus to direct the respondents to pay
loading charges of `7,18,195/0 along with interest at
18% per annum ... condition. Even though the petitioner was not
liable to pay the loading charges, petitioner paid the
same i.e., an amount
expenses incurred towards crane charges, crane operator
charges etc. The Corporation was only entitled to claim
contribution on the loading and unloading charges that were ... loading and
unloading expenses as found in Ex.A.36 to Ex.A.41 and claim
contribution on loading and unloading charges excluding the
charges
contribution for the plant and machinery, for furniture and
fixture, loading and unloading charges, tile laying charges etc,
repairs and maintenance of plant and machinery ... amount/labour charges and plant and machinery/labour
charges can be calculated at 25%. Insofar as the furniture and
fixture and labour charges, these works
deductible, - these are freight and forwarding charges, packing and loading charges, bank charges and commission paid for procuring sales to Indian agents. These items would
relates to (1) excavation in medium rock; (2) extra load charges for conveying materials up to 1.5 km. load; (3) C. C. lining ... that is, the date of completion as per agreement plus escalation charges as per clause 19-A of the contract agreement considering the base Index
respect of cost of transport as well as the insurance charges, but for loading, unloading and handling charges it was fixed ... such determination cannot be said to be considered as arbitrary. Loading and handling charges are to be included in the assessable value. Section
value of the gunny bags and Rs. 30A being the loading charges. The appellant-Insurance Company in its written statement denied the accident and claimed
specified load for the
entire building including the addition to the building exceeds 75 KWs. or the
existing sanctioned load plus additional requisitioned load exceeds ... assessed load and specified load as per Regulations 9.02 and 9.03 and conditions imposed therein regarding installation of transformer and payment of service charges
paid to State Government..... Rs. 1.00
Explosives (approximately)..... Rs. 0.50
Loading Charges..... Rs. 0.75
Total..... Rs. 7.25"
which leaves a margin of one rupee
