material i.e. uncut Ship is being estimated.
VII. Regarding the estimation of the uncut ship as well as shortage the
assessee has also having ... treated the shortage of the raw material
which is accounted automatically.
7.4. The shortage in the process of dismantling the ship is recorded
shortage of 11.988 M.T. of the chemical and within the permissible limit
of shortage of 0.25% of the total chemical, shipped quantity actual
shortage ... shortage of 8.650 M.T. of the chemical and within the permissible limit
of shortage of 0.25% of the total chemical, shipped quantity actual
shortage
after the bags had been taken delivery of from the ship and consequently, the shortage should be ascribed to bad and negligent handling ... vessel has undertaken on behalf of the owner of the ship that the ship owner will be responsible for the number of bags short delivered
till they reached the destination, there were different shortages. One such shortage was at the ship and the other was in transit. The shortage ... transit shortage, as the drums were received in leaking condition and such shortage was claimed at 10.233 MT. This shortage was arrived in the transport
weight loss of items obtained on breaking different types of
ships. The shortages shown by the assessee are almost within the same range ... practicable to measure the day-to-day shortage in the production
because the discarded ships, which are mostly very old, there are various items
material i.e. uncut Ship is being estimated.
VII. Regarding the estimation of the uncut ship as well as shortage the
assessee has also having ... ship was built,
mostly 3 to 4 decades back. The ship registry papers show this weight and the
ship breaker agrees to purchase such ship
ship was built, mostly 3 to 4 decades back.
The ship registry papers show this weight and the ship breaker agrees to
purchase such ship ... weight is reduced
from the shortage then the shortage would be worked out to 11.11% as compared
to the shortage shown at 13.42%.
In view
necessity created by the
scarce foreign exchange resources and the acute shortage of shipping
space in the Indian ports, a notification under the Defence
argument is only on the question of tax for the shortage in shipping the prawns. Therefore, we are not interfering with the orders ... shipped only 6,37,880 kgs. making a shortage of 70,159.350 kgs. In T.C.R. No. 59 of 1997 in the assessment year
said to have been loaded in the respective ships.
Name of the ship
Quantity loaded as per the Bill of Lading
Global Jupiter
999.707 metric ... cargo loaded on the ship at the port of origin.
Name of the Ship
Loaded quantity
Discharged quantity
Shortage
Value
Jiogasastar
