Section 9(3) in Kerala General Sales Tax Rules, 1963
(3)Where a contractor chooses to pay tax on the actual turnover, he shall produce evidence in support of the claim namely evidence to prove the state of the work at the beginning of the month and at the end of the month with particulars of materials appropriated to the contract during the month. If the purchase details of goods transferred in the execution of the contract are not ascertainable, the turnover has to be arrived at after deducting labour charges as specified in the table annexed to section 5C of the Act.
