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    <description>Where a sale occurs the dispatching party must issue a tax invoice together with an e-waybill. Supplier-to-customer warehouse transfers require supplier tax invoice and e-waybill; for bill-to/ship-to movements the supplier issues invoice and e-waybill when dispatching, but if goods are already at the customer location the customer must issue a tax invoice to transfer. Customer-to-dealer movements require the customer&#039;s tax invoice and dealer-to-customer returns require the dealer&#039;s tax invoice.</description>
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      <law>GST</law>
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