Sales Tax Instructions

Sales Tax Instructions, 2009
b) KPT Handling Charges. 0.5% 130.50
c) Ship Shortage Charges. 1% 261.00
d) Warehouse Charges. 1% 261.00
e) LC Charges. 0.5% 130.50
(iv) E.To + POA Charges 149
(B) Total Landed Price of Oil 38404
(v) Transportation cost & local tax 1736
(vi) Packing Cost 5000
a) Tin plate cost for packing 1 ton of
4622
cooking oil.
b) Fabrication charges of Tins for
75
packing 1 ton of cooking oil.
c) Repair & Maintenance of the machine. 31
d) Tin hooks. 41
e) Electricity. 75
f) Sui Gas. 75
g) Loading unloading. 81
(vii) Conversion Cost/Variable Cost. 2637
a) Vitamin. 33.6(mmu) 15
b) Fuller Earth. 2.0 (kg) 32
c) Citric Acid. 0.2 (kg) 12
d) Caustic Soda. 0.75 (kg) 15
e) Ghee Flavour. 0.002 (kg) 10
f) Phosphoric Acid. 1.0 (kg) 43
g) Nickel Catalist. 0.1 (kg) 60
h) Sui Gas. 9 mcf @ 1422
Rs.158
i) Electricity. 100 units @ 557
Rs.5.57
j) Process Loss. 1% 471
(viii) Fixed Cost (Salary/wages, insurance,
454
depreciation, etc.)
a) Salaries/ wages/ benefits. 175
b) Insurance. 129
c) Depreciation. 150
(ix) Administrative overheads
1150
(Administration expenses/financial
costs)
a) Administration Expenses. 750
b) Financial Cost 400
(C) Total Cost (v + vi + vii + viii + ix) 10977