The client is a B-2-B entity, who is in the business of purveying cement on a large scale from its godowns on large trucks to various mega construction sites. A truck’s journey cannot commence unless it is accompanied by an Invoice, which is a statutory requirement. No trip is deemed commenced unless the invoice is generated and signed by the client personnel and no delivery is deemed complete unless the invoice is countersigned by the client and the invoice generated and submitted to the client upon consignment delivery.: