Section 32(18) in Kerala General Sales Tax Rules, 1963
(18)Every such delivery note shall be prepared in triplicate, the duplicate and triplicate being carbon copies of the original serially machine numbered shall be kept in book form and shall be duly signed and dated by the consigning dealer or his manager or authorised agent and the original of it shall be furnished to the Assessing Authority concerned, and the duplicate shall be retained by the purchasing dealer or the person to whom the goods are delivered for transporting and the triplicate shall be retained by the consigning dealer.
