Section 32(13) in Kerala General Sales Tax Rules, 1963
(13)Every dealer in goods taxable at the point of first sale in the State shall, if he is not liable to tax on such goods by reason of his not being the first seller of the goods in the State, obtain in certificate written and signed underneath or on the other sale of the bill or cash memorandum to be effect that the goods covered by the bill or cash memorandum had suffered tax at his (sellers) hands or at the hands of any other dealer mentioned in the certificate. The seller in such goods shall given such a certificate on every sale made by him.
