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How to calculate Retailer Margin?

Query: You have informed in your article, margin to retailers would be 20%, but recently one retailer said very confidently, that according to rule, retailer margin must be 23.8%, he threaten me to do complaint from drug inspector as I am giving him margin 20% of M.R.P( M.R.P-20%-5%discount+5%tax),Please guide me what is rule as per …

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