Whether on the facts and in the circumstances of thecase, the receipts by way of "Shipping Agency fees" and "hire charges of machinery and installations" have to be reduced in terms of the said clause (baa); and if the said receipts have to be so reduced, whether it is the gross receipts that have to be reduced or it is the net receipts included in the profits, that have to be reduced ? Whether on the facts and in the circumstances of thecase, the receipts under the head "extraction charges" could be considered as part of the "total turnover" as defined in the said clause (ba), for the purpose of computation of the deduction under section 80 HHC of the Act ?