Section 5(8) in The Kerala Tax on Luxuries Rules, 1976
(8)Every stockist shall issue a sale bill or cash memorandum, in respect of every sale. Where the supply is not in pursuance of a sale, the stockist shall issue a delivery chalan. The sale bill or cash memorandum or delivery chalan shall bear the name and address of the stockist with his trade name, if any, quantity and value of the commodity sold or supplied and the full name and address of the purchaser. It shall be signed and dated by the stockist or his authorized agent. The serial numbers assigned to the bills or cash memorandum or delivery chalan shall run consecutively for the whole year.
