Add a custom field for Utility. Add Utility as a Charge in Taxes & Charges template. Type is Actual. Write custom script to calculate the sum total of Utility from all line items and insert that into the Charge in the Taxes and Charges template.
Create a HTML/CSS print format to show (Qty * Rate) + Utility as the Amount for each line. Print format ignores Utility in the Taxes & Charges template.
Seems like a lot of hacking and seems inelegant but usually it’s not a good idea to mess around with the standard functions and formula and features of ERPNext!
This solution can work, but the scripting gets a lot more complicated if you have different tax rates at the item level.