Section 21(8) in Kerala Value Added Tax Rules, 2005
(8)The stock book specified under sub-section (3) of section 19, the purchase invoice and/or sale invoice, shall, before making any entries therein, be duly authenticated by the assessing authority by affixing its seal thereon. The stock book shall be maintained continuously for the whole period covered by the permit.Provided that where the permit holder is not the dealer effecting first taxable sales of goods within the state or where the permit holder issues computer generated bills for the purchase or sales made under the permit, it shall not be necessary to affix the seal on such purchase or sale bills as provided under this sub-rule but such dealer shall furnish the details of the sales effected as per computer generated bills along with the return in form No. 10. He shall also furnish the following certificate in the stock register, duly signed by him, namely: -Certified that I am not a dealer effecting first taxable sales of goods, as per the explanation to sub-rule (8) of rule 21. Certified that I am issuing computer-generated bills, details of which have been intimated to the assessing authority.Explanation. - For the purpose of this sub-rule, the term "first taxable sale" shall have the same meaning as assigned to it by the Explanation to sub-section (5) of section 6.
