Section 5 in The Warehousing (Development and Regulatory Authority) Annual Statement of Accounts and Records Rules, 2010 [Entire Act]
Current Assets :
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1. Inventories :
(a) Stores and Spares
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(b) Loose Tools
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(c) Stock-in-trade
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Finished Goods
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Work-in-progress
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Raw Materials
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2. Sundry Debtors