Section 45

Where any excise duty is cancelled or decreased and any goods affected by the duty are delivered after the day on which the duty is cancelled or the decrease in the duty takes effect in pursuance of a contract made before that day, the purchaser of the goods may, in the absence of agreement to the contrary and if the seller of the goods has had in respect of those goods the benefit of the cancellation or decrease of the duty, deduct from the contract price a sum equal to the amount of duty or decrease of duty, as the case may be.

Employees may transact business