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    <description>Whether an E-way bill is required for intra compound transfer exceeding the monetary threshold depends on whether there is movement of goods by a motorised vehicle; some practitioners treat transport as encompassing transfers without a vehicle, while others rely on the exemption for non motorised conveyances and for goods specified in the Annexure, so the operative inquiry is the fact of movement, the means of transport, and any applicable enumerated exemptions.</description>
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