Railway RatesFreight charges-Complaint of u11duc pri!- ference-Unreasonable and excessive rates-Competitive trajftc- Indian Railways Act, r890 (9 of I890), ss. 28, 4r . • The appellant company owned jute mills situated in Raigarh in the State of Madhya Pradesh, and it had to bring raw material from many railway booking stations outside the State as there was no other means of transport both for bringing jute to the mills and for carrying the finished products to ports for exl'ort to foreign countries; the jute mills in West Bengal and Madras had facilities for direct shipment of their goods without carriage by rail to the ports, and so the prices of the products of the ll'ppellant conld not be brought down to the competitive level for the purposes of export out of, or sale in, India. Th.e appellant filed a complaint before the Railway !<ates Tribunal under s. 41 of the Indian Railways Act, 1890, on the allegations that the Railway administration had contravened the provisions of s. 28 of the Act in that it had offered special rates for certain stations in its zone to Kanpur which were cheaper than those that were charged between Raigarh and some other railway stations, and that the c!larges levied for the freight of the appellant's goods were unreasonable and excessive. The Tribunal found that competition between the goods of the Kanpur mills and the appellant's £Oods had not been alleged or proved in the present case : Held, that the mere fact rtiat the goods of the Kanpur mills are transported at more favourable rates would not attract the provisions of s. 28 of the Act, unless there is competition between , , the undue preference has been sho,vn goods of the Kanpur mills and by the railway administration the appellant's goods, and to•the appellant's competitor. • Nitshill and Lesmahagow Coal Company v. The Caledonian,.,,' Rail1ay Company, (1874) II Railway an<l Canal Traffic Cases, 39, Denaby Main Colliery Company v. Manchester, Sheffield and Lincolnshire Rail'lllay Company, [1886] II App. Cas. 97, Lancashire Patent Fuel Company Limited v. London and North-Western Railway Company, (1904) XII Railway and Canal Traffic Cases, 77 and Lever Brothers, Limited v. Midland "Railway Cumpany, (1909) XIII Railway and Canal Traffic Cases, 301, relied on. Held. further, that in considering the question as l;o tLe reasonableness of the railway freight the relevant factors would mainly be the working costs of the railway a~ministration and