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Statement of particulars of purchases.
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32.—(1) Where a person who carries on a business by way of trade or gain sells in the course or as part of such business a scheduled commodity, the price of which exceeds two shillings, such person shall, if so required by the purchaser at the time of sale, then and there deliver to the purchaser a statement in writing setting out in respect of such commodity the following particulars, that is to say:—
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(2) If any person fails, neglects, or refuses to comply with this section, such person shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding two pounds.
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