or charge being considered to be received when a sale is made or services rendered, irrespective of when payment is made), and whether the orders, no matter how communicated, are received on the Em Sherif outlet and executed on or from the Em Sherif outlet or elsewhere or received ." elsewhere and executed on or from the Em Sherif outlet. without restricting the generality of the foregoing, the following provisions shall apply in the computation of Gross Sales: