sales was vs sales were

Some examples from the web:

• A substantial part of these sales was carried out at prices below the MIP.
• The decrease in the euro value of this holding due to these sales was partially compensated by a significant rise in the price of gold during 2006 (see «Gold and foreign currency assets and liabilities» in the notes on accounting policies).
• The ban on parallel sales was introduced to avoid compensatory deals that might undermine the undertaking.
• The investigation has established that the VAT paid on export sales was not refunded.
• Regarding this argument, it should be noted that during the review investigation period no VAT on export sales was refunded.
• In 2012 a profit of +2,5 % on the related sales was made.
• Furthermore, evidence of State influence on the company's decisions with regard to export sales was established on spot.
• For this purpose, an additional amount of 16 % of the value of sales was considered appropriate.
• Based on the information collected at the level of sampled Union producers the proportion of captive sales was found not to be significant (below 10 %).
• After having examined this claim, it appeared that the SG&A for both domestic and export sales was included in the construction of normal value.
• The lack of domestic sales was due to the fact that there is neither demand nor processing capacity in Kazakhstan for white phosphorus.
• Therefore it is considered that the exporting producer failed to prove that a tax refunded on export sales was included in the domestic price.
• However this decrease of sales was much more pronounced than the drop in demand and led to a loss of market share of 5 percentage points.
• Consequently, the VAT payable on domestic sales was adjusted accordingly pursuant to Article 2(10)(b) of the basic Regulation.
• Cash flow from related sales was negative in 2011 but positive in the rest of the period considered.
• Therefore, neither the volume nor the unit price of these sales was considered to be representative.
• The Commission also compared the sales prices from Malaysia to other countries and the undercutting margin for those sales was 28 %.
• Therefore, the decrease in production and sales was a consequence of the increase of dumped imports of MSG from Indonesia and this argument should be rejected.
• During the investigation it was found that a part of the Union industry's sales was channelled through related companies.
• Indeed, the effect of decreasing demand on the Union industry's negative developments in terms of production capacity, production and sales was limited.

Some examples from the web:

• These sales were compared to the constructed normal value as calculated above, taking into account differences which affect price comparability.
• Firstly, these sales were isolated from the sales to unrelated parties.
• The Chinese producer criticised the fact that some sales were excluded from the dumping calculation.
• Calculations have shown the possibility that these sales were at dumped prices.
• However, this claim was rejected as it was not considered appropriate to include an inland freight cost allowance for return freight costs where the sales were partially or totally cancelled.
• Again, these sales were excluded from the calculation.
• These sales were therefore excluded from the calculation.
• In this case, the level of trade adjustment was significant as virtually all sales were done via traders/distributors in the Community.
• While the Community industry was almost at break-even level in 2000, the situation deteriorated and sales were highly unprofitable during the IP (more than - 10 %).
• Moreover, those sales were all made to three customers for specific projects with their own specifications for fittings.
• However, the Union industry's domestic sales were loss-making, albeit close to break even.
• The investigation showed that these sales were not representative and therefore the normal value had to be constructed.
• For the remaining cooperating exporting producer no independent domestic sales were found in the IP.
• The ad sales were through the roof.
• Domestic sales were approximately 23,73 million units in 2011.
• On the contrary, all sales were included in the comparison.
• Although the sales were going so well...
• During the IP the Union sales were at 42379 tonnes.
• The functions of marketing and sales were carried out by its trader in Singapore.
• For the remaining types only the profitable sales were used.