#305989
(i) is leis an ngnóthas na hearraí arna n-iompar nó is é an gnóthas a dhíol, a cheannaigh, a lig amach ar fruiliú nó a d’fhruiligh, a chuir ar fáil, a bhain, a phróiseáil nó a dheisigh iad;
(i) the goods carried are the property of the undertaking or have been sold, bought, let out on hire or hired, produced, extracted, processed or repaired by the undertaking;