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Definition: Purchaser from 27 CFR 70.143 - Law.Cornell.Edu
The term purchaser means a person who, for adequate and full consideration in money or moneys worth (as defined in paragraph (f)(3) of this section),
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Qualified Purchaser Program - CDTFA - CA.gov
Generally, a Qualified Purchaser is a business or person that receives at least $100000 in gross receipts from business operations per year,
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Debit Note vs. Credit Note - Difference Wiki
The debit note is the document that is issued by the purchaser to the vendor. note tells that vendor has received the goods returned by the purchaser.
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