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    <description>Under a FOR destination pricing regime, distribution or delivery-related pre-sale expenditure forms part of taxable turnover even if separately recovered in the bill. The court found that the amounts charged per tin were not confined to freight alone but covered distribution, depot maintenance and sale-promotion expenses linked to delivery of vanaspati. On that basis, the separately recovered charges were includible in turnover for sales tax purposes, and the challenge by the assessee failed.</description>
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