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    <title>Form, etc. of accounts to be maintained under section 11E</title>
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    <description>Every acquisition or disposal of notified goods must be recorded with the following particulars: name of the goods; name and full business address of the counterparty; serial number of the accompanying voucher or memorandum; particulars as specified in rule 9; and the time and date of acquisition or parting with the goods. These particulars must be entered in a register, or in duplicate sale or disposal memos, with pages consecutively serial numbered and entries made immediately after each transaction.</description>
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