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    <title>NO PROFITEERING WHEN BASE PRICE IS CONSTANT &amp; SELLING PRICE REDUCED</title>
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    <description>Where GST rates fell but the supplier kept per unit base prices unchanged and reduced selling prices commensurate with the lower tax rate, the anti profiteering provision is not attracted because invoice comparisons show the tax benefit was passed to recipients via reduced final prices rather than an increased tax exclusive base.</description>
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      <description>Where GST rates fell but the supplier kept per unit base prices unchanged and reduced selling prices commensurate with the lower tax rate, the anti profiteering provision is not attracted because invoice comparisons show the tax benefit was passed to recipients via reduced final prices rather than an increased tax exclusive base.</description>
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