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[Cites 0, Cited by 1] [Section 46(3)] [Section 46] [Entire Act]

State of Kerala - Subsection

Section 46(3)(b) in The Kerala Value Added Tax Act, 2003

(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.