Section 35(13)(b) in Kerala General Sales Tax Rules, 1963
(b)The delivery note and the certificate of ownership referred to in sub-section (2) of section 29 shall be in Forms 26 and 27 A respectively. The delivery note shall be deemed to be a way bill for the purposes of sub-rule (2), sub-section (2) of section 29, and clause (i) of section 31;