Section 5(9) in The Kerala Tax on Luxuries Rules, 1976
(9)Every stockist while delivering, any commodity to another stockist in pursuance of a sale where no sale bill is issued or every person who consigns goods by any vehicle or vessel or any other means in pursuance of a sale where a sale bill is not issued or consigns goods through the said means from one godown to another or from one of his business place to another for the purpose of storage, sale or supply shall issue a delivery note as specified in sub-rule (3) of Rule 5A.
