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    <title>Amendment of section 4A</title>
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    <description>Amendment substitutes the Explanation to section 4A to define retail sale price for excisable packaged goods as the maximum price at which such goods may be sold to the ultimate consumer; the price is the sole consideration and includes all taxes (local or otherwise), freight, transport charges, dealer commission, and charges for advertisement, delivery, packing, forwarding and the like.</description>
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