All purchases made at the same time, in the same place

(15) All purchases made at the same time, in the same place (Shop, etc.) and charged for the same bill should be treated as one transaction for the purpose of Rule 18 (3) whether or not they relate to the same item.

[MHA OM No. 25/8/57-Ests.(A), dated 25.03.1967 and OM No. 71/33/58-Ests.(A), dated 03.04.1958]