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    <description>When freight or transport charges are itemised in a tax invoice, they form part of the sale price and are included in the assessable value for VAT; VAT charged is excluded from sale price, and cash discounts or refunds for returned goods are not included subject to prescribed conditions.</description>
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      <description>When freight or transport charges are itemised in a tax invoice, they form part of the sale price and are included in the assessable value for VAT; VAT charged is excluded from sale price, and cash discounts or refunds for returned goods are not included subject to prescribed conditions.</description>
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