sugarcane to be taken into account under this section; (b) the manufacturing cost of sugar; (c) the duty or tax, if any, paid or payable ... this section; (b) “manufacturing cost of sugar” means the net cost incurred on conversion of sugarcane into sugar including net cost of transportation of sugarcane
manufacturing profit but included "post manufacturing
expenses" and "post manufacturing profit" arising between
the completion of the manufacturing process ... price charged
by the manufacturer. The wholesale price actually charged by
the manufacturer consists of not merely his manufacturing
cost and his manufacturing profit
watchman or a personal attendant, shall be the actual cost to the employer. The actual cost in such a case shall be the total amount ... other outside agency, the value of perquisite would be the manufacturing cost per unit incurred by the employer. Where the employee is paying any amount
wholesale price actually charged by the
manufacturer consists of not merely his manufacturing cost and his
manufacturing profit but includes, in addition, a whole range ... manufacturing
expenses" and "post-manufacturing profit") arising between the completion
of the manufacturing process and the point of sale by the manufacturer
only the manufacturing cost and the
manufacturing profit and it must not be loaded with post-
manufacturing cost or profit arising from post-manufacturing
,operation ... amount representing the manufacturing cost plus
the manufacturing profit and excludes post-manufacturing
cost and the profit arising from pos manufacturing
operation, namely, selling profit
person) even though the manufactur's buyer has himself paid the manufacturer a fully commercial price representing the manufacturing costs and the manufacturing profits ... manufacturing cost and (ii) manufacturing profits which the manufacturer's buyer (related Person) has paid the manufacturer :(iii) selling cost and (iv) selling profits
manufacturers who not only manufacture, but also sell and incur the expenditure for the sale of goods as distinguished from manufacturing cost and manufacturing profit ... manufacturing process and manufacturing profit, must be excluded for the purpose of arriving at wholesale cash price. If such leading of post-manufacturing costs even
adding material cost (import, local, painting and others),
rejection at 1% of total cost and notional profit at 5% of total cost for
the period ... basis of
cost of manufacture only when the goods are captively consumed by the
manufacturer and value of comparable goods manufactured by the assessee
before sale or without sale of goods manufactured. Nothing done to promote sales constitutes 'post-manufacturing costs'. The cost of packing ... prices throughout India by the leading manufacturers. In all such cases, the manufacturers undertake to bear the cost of transportation and other incidental charges such
uniform rate, but its incident varies from manufacturer to manufacturer, depending upon the manufacturing cost. That would not mean that there is no uniformity ... declare any cost even unrelated to the activity of manufacture as the manufacturing cost even by including the post-manufacturing expenses and is required
