The number to watch
Volume delivered against volume billed. In a trade measured in brass, CFT and agreed load sizes, small differences repeated across hundreds of loads become a real number. Recording the load size on every challan and comparing it against what was purchased at the ghat shows whether your conversions are consistent. Where they are not, it is usually one vehicle or one driver, and it is invisible until the figures are put side by side.
CFT, brass and loads
One brass is a hundred cubic feet, a tractor trolley is a rough but agreed volume, and a tipper is another. Every region has its own convention and its own arithmetic. Setting the unit and its conversion on the item means you quote in whatever the customer uses and your own stock and costing stay in one consistent measure. Where a load is agreed rather than measured, say so on the bill so nobody is surprised later.
Royalty and freight, on their own lines
The delivered price is the material, the royalty or ghat charge, and the run to the site. Folding all three into one rate makes your quote look expensive against a supplier who breaks it out, and it hides where your margin actually is. Separate lines let the customer see what is material and what is transport, and let you see monthly whether the freight you charge covers the freight you pay.
Every load recorded
Aggregate goes out by the truckload to sites the shop never sees, often to a contractor whose payment depends on his own. The challan with the date, vehicle number, load size, destination and receiver is the only evidence that anything arrived. Where the value crosses the e-way bill threshold — which for a tipper of aggregate it may — the figures are already on the record for the portal.