Section 30(2) in Kerala General Sales Tax Rules, 1963
(2)(i)If the assessing authority is satisfied that the application filed is in order, it shall grant the permission in Form No. 22(ii)If the application filed is not in order, the assessing authority shall reject the application, for reasons to be recorded in writing, after giving the dealer an opportunity of being heard.(iii)The dealer to whom permission is granted under sub-rule (2) shall submit along with the monthly return in Form No. 9 a statement of purchases of liquor made during the month, showing invoice number and date, particulars of goods, quantity and value, along with photocopies of the purchase bill/invoices.
