When the same items are the subject of both sale and possession counts, the offences are qualitatively different and need not be wholly concurrent, but the factual overlap must be reflected in reduced accumulation. Form 1 offences inform the objective nature of the principal offence and may justify a significantly longer sentence, but the court cannot exact retribution or impose punishment for the Form 1 offences themselves. A two-step sentencing process (assessing objective seriousness first, then subjective features) is erroneous following Muldrock.
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