In TEI's view, where an embedded service--such as freight--is an integral part of or incident to and necessary for the taxpayer's delivery of QPP, the amount should be included in the taxpayer's DPGR. 25) 'Annual Report of the Director of the State Children's Department for the Year 1911', QPP, 1912, vol.
The tournament-size chess mat measures 19.75 inches with 2.25 inch squares. The vinyl roll-up board is black and buff and includes algebraic notation for game analysis. We recommend the board remain flat or rolled-up when not in use to prevent creases that can occur when folded.
A Carrom board is a square smooth flat wooden board that can be 72cm or 74cm square and which should be positioned 60 - 70cm above the ground. In each corner is a circular hole that can be 51mm in diameter and underneath each hole is a net to catch the pieces in a similar way to a snooker table.