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    <title>Insurance and Other Charges Collected on Sale of Vehicle</title>
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    <description>Amounts collected for insurance and RTO registration at sale are excludable from taxable value if they qualify as pure agent pass through recoveries-actual amounts recovered with no title or beneficial ownership and otherwise meeting pure agent compliance. If such charges are preconditions for sale or are incurred and borne by the supplier as part of sale formalities, they are incidental expenses and must be included in the value of supply.</description>
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      <description>Amounts collected for insurance and RTO registration at sale are excludable from taxable value if they qualify as pure agent pass through recoveries-actual amounts recovered with no title or beneficial ownership and otherwise meeting pure agent compliance. If such charges are preconditions for sale or are incurred and borne by the supplier as part of sale formalities, they are incidental expenses and must be included in the value of supply.</description>
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