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    <title>Court Rules Sale Price Bifurcation Irrelevant in F.O.R. Destination Contracts; Pre-sale Expenses Included in Taxable Turnover.</title>
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    <description>Valuation - sale of Gypsum - mere bifurcation of the sale price of the goods in a mutual contract between the parties under a separate bargain or even a common bargain will not be material and so long as the contract of sale is &quot;F.O.R. Destination&quot; and the contract of sale of goods results in the transfer of property of goods at the door steps of the buyer, all pre-sale expenses incurred by the selling dealer will be part of the sale price or taxable turnover.</description>
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    <pubDate>Thu, 19 Dec 2019 09:59:59 +0530</pubDate>
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      <description>Valuation - sale of Gypsum - mere bifurcation of the sale price of the goods in a mutual contract between the parties under a separate bargain or even a common bargain will not be material and so long as the contract of sale is &quot;F.O.R. Destination&quot; and the contract of sale of goods results in the transfer of property of goods at the door steps of the buyer, all pre-sale expenses incurred by the selling dealer will be part of the sale price or taxable turnover.</description>
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