Equalised freight calculation permitted using prior years' averages but capped by actual current-year transportation expenses. Calculation of equalised freight or average freight may be based on prior years' actual transportation charges, provided the total transportation expenses claimed on such averages do not exceed the actual transportation expenses incurred in the current year; deductions for transportation are finally restricted to actual expenses. Field formations are to be informed and must acknowledge receipt, and the averaging method is permissible only as an estimation mechanism subject to the cap of actual current-year transportation outlays.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Equalised freight calculation permitted using prior years' averages but capped by actual current-year transportation expenses.
Calculation of equalised freight or average freight may be based on prior years' actual transportation charges, provided the total transportation expenses claimed on such averages do not exceed the actual transportation expenses incurred in the current year; deductions for transportation are finally restricted to actual expenses. Field formations are to be informed and must acknowledge receipt, and the averaging method is permissible only as an estimation mechanism subject to the cap of actual current-year transportation outlays.
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