Section 13. Bill or Cash Memorandum to be issued at the time of lifting cement

At the time of removal or lifting or transport any manufactured cement from the factory, stack-yard, warehouse and godown for sale or transfer, the factory or the person or the operator responsible for effecting removal or transportation of such manufactured cement, shall issue to the customer or person lifting the goods, a bill or cash memorandum serially numbered. signed by him or his employee or manager or agent showing therein such particulars as may be prescribed and shall retain the counterfoil or duplicate copy of such bill or cash memorandum and preserve it for a period notless than eight years and shall also makeaccount for the same.