03 May 2011
If there is material movement for 20 KM but vehicle was detained for 20 days because of various reason. Because of this if transporter is charging material movement charges for 20 Km & RS 1500/- per day as dention charges. Then GTA will be calculated on material movement charges or we have to calculate GTA on material movement as well as detention charges. Please clarify & also provide any case laws to understand this.