Section 46(3) in The Kerala Value Added Tax Act, 2003
(3)Subject to the provisions of sub-section (4) 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 tax invoice or delivery note or certificate of ownership containing such particulars, as may be prescribed, and(b)When notified goods, exceeding such quantity or value, as may be prescribed, is transported into or out of the State, the consignments shall be accompanied by delivery note in Form 15. In the case of movements within the State, the consignments shall be accompanied by delivery notes when it is dealer to dealer transaction and sale bill in case the transport is between a dealer to the consumer.Provided that in the case of notified goods the consignment shall be accompanied by a delivery note notwithstanding that it is accompanied by any of the other documents specified in this sub-section.Explanation I. - The term "goods" referred to in this sub-section shall not include luggage of persons who cross the notified area.Explanation II. - For the purposes of this Act transport of goods commences 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.(c)A report issued by the scanning agency and weighing agency, where such an agency is available.Explanation. - For the purpose of this clause, scanning and weighing agencies means the person in charge of the scanner and weigh bridge installed in such check post, whether controlled by Government or any other agency approved by the Government.(d)a declaration in such form, as may be prescribed, when the vehicle or vessels enters or leaves the State limits.(e)Where goods are imported into the State through coastal cargo, through air and through the Railways, the importer or clearing agents, by whatever name called, shall, on arrival of such goods, furnish a declaration before he Commercial Tax Officer having jurisdiction over the place of import, as may be prescribed. While transporting such goods within the State or across the State, the transporter / person in charge of the vehicle / vessel shall keep a copy of such declaration duly acknowledged by the concerned authority and shall be produced for verification by any authority under this Act.(f)[ when goods are transported out of the State through coastal cargo, air or railways, such dealer or person or his agents by whatever name called, shall furnish a declaration to such authority in such manner as may be prescribed.] [Inserted by Kerala Act No. 18 of 2016, dated 13.11.2016.]Provided that in the case of notified goods, the consignment shall be accompanied by a delivery note notwithstanding that is accompanied by any of the other documents specified in this sub-section.Provided also that notwithstanding anything contained in this sub section, in case of transport of notified goods for which advance tax has been paid under sub section (16A) of section 47, to the shop, branches or godowns of the dealer mentioned in his certificate for registration, delivery note shall not be insisted, if the transport is accompanied by the proof of remittance of advance tax along with any of the other documents specified in this sub section.Explanation I. - The term "goods" referred to in this sub-section shall not include luggage of persons who cross the notified area.Explanation II. - For the purpose of this Act transport of goods commences 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.
