Section 35(13) in Kerala General Sales Tax Rules, 1963
(13)(a)The bill of sale referred to in sub-rule (2) shall contain the particulars specified in sub-rule (11) of rule 32.(b)The delivery note and the certificate of ownership referred to in sub-section (2) of section 29 shall be in Forms 26 and 27 A respectively. The delivery note shall be deemed to be a way bill for the purposes of sub-rule (2), sub-section (2) of section 29, and clause (i) of section 31;Provided that when rubber is transported across the State frontiers, a declaration in Form No.1 or Form No.2 or Form No.3 or Form No.4 prescribed under rule 43B of the Rubber Rules, 1955 and when coffee is transported the certificate in Form TP3 prescribed under Rule 31 and 32 of the Central Excise Rules, 1944 shall also accompany the transport.(bb)Where goods are transported interstate in either by lorry or on vessel under the cover of certificate of ownership by agriculturists, as owners of such goods produced by them, such certificate shall be got countersigned by the Sales Tax Officer/ Agricultural Income Tax Officer, as the case may be.(c)The declaration referred to in clause (b) of subsection (2) of Section 29 of the Act shall be in Form 27B.
