Section 32(17) in Kerala General Sales Tax Rules, 1963
(17)Every wholesale dealer while delivering goods to a retail dealer in pursuance of sale where no sale bill is issued or every person who consigns goods by any vehicle or vessel or any other means in pursuance of a sale where a sale bill is not issued or consigns goods through the said means from one godown to another or from one of his shops to another for the purpose of storage or sale, shall issue a delivery note in Form 26. A blank book of Delivery Note of Form 26 shall be obtained from the assessing authority, on payment of a fee at the rate of ninety-five rupees per book of 50 forms.
