2A. Goods returned to a dealer
Where a dealer who has received kerosene (Linear Alkyl Benzene Feed Stock) for use in the manufacture of Linear Alkyl Benzene and during the process of manufacturing of Linear Alkyl Benzene has returned the balance quantity of Kerosene (Linear Alkyl Benzene Feed Stock) to the seller, such quantity of Kerosene (Linear Alkyl Benzene Feed Stock) in return- stream shall be treated as goods returned.
Rules
2A. Goods returned to a dealer
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