Section 29(2) in The Kerala General Sales Tax Act, 1963
(2)No person shall transport within the State across or beyond the notified area any consignment of goods exceeding such quantity or value as may be prescribed by any vehicle or vessel, unless he is in possession of.-(a)either a bill of sale or delivery notice or way bill or certificate of ownership containing such particulars as may be prescribed, and(b)a declaration in such form and containing such particulars as may be prescribed when the vehicle or vessel enters or leaves the State limits.Explanation I. - The term "goods" referred to in this subsection shall not include luggage of persons who cross the notified area.Explanation II. - For the purposes of this Act transport of goods commerce at the time of delivery of goods to a carrier or bailee for transmission and terminates at the time when delivery is taken from such carrier or bailee.
