Section 7(10) in Kerala General Sales Tax Rules, 1963
(10)Every dealer to whom the permit is issued or his traveling salesman/ representative, duly authorized by him, shall carry the permit with him and shall produce it on demand by any officer not below the rank of an Assistant Sales Tax Officer. He shall maintain and produce on demand by any such officer a stock book showing the quantities of goods entrusted to him, by the registered dealer, the purchases effected by him, the quantities disposed of from day to day by sales or otherwise, and the balance on hand at the end of each day. The stock book, purchase bills and/or sale bills, 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.
