Tea gardens buy continuously
Gardens build and maintain year round — worker housing, factory buildings, drainage, roads — and they buy through a purchase process with a store that logs what arrives. A referenced invoice and a challan naming the vehicle and receiver are what reconcile against their records at month end.
Oil and gas contractors
The energy operations around Dibrugarh bring contractors on audited terms, wanting purchase order references, HSN codes and line-wise tax before a bill will clear. That paperwork is the condition of the account rather than a preference, and it comes off the item and party records automatically.
Monsoon and the delivery window
The Brahmaputra belt has months where roads and river crossings are unreliable, which compresses the building season and makes stocking ahead of it a real decision. Last season's movement over the same weeks is the basis, because the order cannot be corrected once the rains arrive.
Long inbound supply lines
Material reaches upper Assam after a long journey, which makes inbound freight a substantial part of the landed cost and lead times long enough that a stockout cannot be fixed quickly. Recording freight against the purchase gives you a cost you can actually price from.