Distance defines the trade
A load going out to a village or towards the border may be a real distance on roads that the monsoon affects, to a buyer seen once a month. The challan carrying the date, vehicle, destination and the name of whoever received it is the only thing that exists if the load is questioned, and it stays against the party permanently.
Agricultural income and the building year
Construction follows farm income, concentrating demand after the harvest rather than spreading it. The pre-season order is taken once and cannot be corrected, so last year's movement over the same weeks is the basis rather than the last month.
Border-side trade
Proximity to Nepal brings its own patterns, and any supply crossing a state line changes the tax treatment. Setting the buyer's state on the party handles that automatically, with the e-way bill details already on the delivery record for anything over the threshold.
Working where coverage is patchy
Network and power are both unreliable across the district, so shops here run the Android app and bill offline, syncing when coverage returns. Nothing is lost in a cut and the counter never waits on a connection.