Section 14(5) in The Rajasthan Tax on Entry of Goods Into Local Areas Rules, 1999
(5)Every dealer while delivering goods to another dealer in pursuance of sale or while consigning the goods to his branch or depot or vice versa, where the aggregate amount of the goods so sold or consigned is one thousand rupees or more, shall issue a delivery note in triplicate in Form-ETLA-12. The delivery notes shall be maintained in the Forms shall be serially machine numbered and one series of numbers shall be adopted for each assessment year.
