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    <description>Subsidy received by fertiliser dealers was treated as part of taxable turnover for assessment purposes. The Tribunal relied on an earlier decision on the same issue and found no fresh ground to depart from that ruling. On that basis, the subsidy remained includible in taxable turnover, and the assessment challenge was not sustained.</description>
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      <description>Subsidy received by fertiliser dealers was treated as part of taxable turnover for assessment purposes. The Tribunal relied on an earlier decision on the same issue and found no fresh ground to depart from that ruling. On that basis, the subsidy remained includible in taxable turnover, and the assessment challenge was not sustained.</description>
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