India - Annual Survey of Industries: 2002-03

operating expenses: This item includes (i) inward freight and transport charges, (ii) rates and taxes excluding income tax, i.e., local rates, factory license, subscription to business association, boiler inspection fees, road tax for vehicles, provident fund administrative charges (to be segregated from the provident fund contribution), sales tax renewal fees, professional tax, property tax and (iii) purchase tax on materials.
Note that legal charges (including stamp papers) exclude fees paid to Income Tax/Sales Tax practitioners, as these are post-manufacturing expenses.