A highway town in both directions
Being on a major route means buyers arrive from several districts and loads leave towards Gujarat and Madhya Pradesh as well as within Maharashtra. Any supply crossing a state line changes the treatment to IGST, which switches automatically from the buyer's state on the party record.
Agricultural income behind the building
The district builds on farm money, which concentrates demand after the crop rather than spreading it. The pre-season order is taken once, so last year's movement over the same weeks is the only honest basis for it.
Deliveries across a spread district
Loads go to towns and villages an hour or two out on hired vehicles. The challan with the date, vehicle, destination and receiver held against the party is the only evidence the load arrived when questioned later.