A gateway for three states
A great deal of what Mizoram, Tripura and parts of Manipur build with passes through Silchar, which makes inter-state despatch an ordinary part of the week. IGST applies rather than CGST and SGST, switching automatically once the buyer's state is set on the party, with the e-way bill figures already on the invoice.
Loads that travel for a day
A consignment leaving for the hills may be on the road for the better part of a day on routes the monsoon can close, to a buyer the shop has never met. The challan with the date, vehicle, driver, destination and the name of whoever signed for it is the only thing that exists if the load is questioned.
Inbound freight and landed cost
Almost everything sold here arrives from further west, which makes inbound freight a meaningful share of what the stock actually cost. Recording it against the purchase gives a landed cost you can price from, rather than a supplier invoice value that understates what you paid.
Stock planning with long lead times
When a replacement load takes days rather than hours, running out is a serious problem rather than an inconvenience. Minimum levels on the fast lines and a movement report over last season are what make ordering a decision from figures rather than from memory.