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
sole respondent.
The issue involved in this case is whether accruing loading charges
collected by the assessee were liable to be treated as cum-duty ... demand after allowing
abatement for central excise duty payable on such loading charges (see para
2(ii) of the civil appeal paper book
service centres, deductions may be claimed
towards charges for transportation, delivery and collection,
and charges for loading within the premises, on the basis of
actual ... have to be excluded from the assessable value.
Insofar as the loading charges incurred for loading the
goods within the factory are concerned, they
Electricity
(Amendment) Act, 2007 for both fixed charges and energy charges.
Penalty charges for current charges shall be levied for proportionate
energy charge and normal ... Electricity
(Amendment) Act, 2007 for both fixed charges and energy charges.
Penalty charges for current charges shall be levied for proportionate
energy charge and normal
duties, was
Rs.2,231/- per MT of coke. The loading charges was Rs.32 per
MT. The transportation charges were
charges are recovered by the Port Trust
authorities directly from the steamer agents and, therefore,
a second inclusion of such landing charges by loading ... that any expense which is incurred with regard to the
loading or un-loading of the goods to and from the ship
would be included
Kedar Nath Bajoria And Anr. vs The State Of West Bengal on 23 April, 1954
charges therefor, the ultimate bill and demand came to be
raised on the basis of the minimum guarantee charges
equivalent to 40% load factor ... This Court
explained therein the meaning of the expressions maximum
demand charges, consumption charges and dealt with the
role as well as purpose of installing
discussion in Point 1),
while Rule 161A deals with penal charges for loading in
excess of the permissible carrying capacity asa stated in
section ... first part of Rule 161A prohibits the consignor from
loading, the penal charges referred in the second part of
the Rule must have been intended
prescribed by the minimum guarantee charges, then the
consumer paid the minimum guarantee charges and also paid
the electricity charges for the actual consumption ... tariff system is comprised of two
charges (i) minimum consumption guarantee charges called
demand charges and (ii) energy charges for the actual amount
of energy
