Section 32(11) in Kerala General Sales Tax Rules, 1963
(11)Every such bill or cash, memorandum shall bear the name and address of the seller, with hi trade name, if any, his registration certificate number, quantity and value of goods sold, other charges realised being separately show and in the case of sales exceeding Rs. 100 the full name and address of the purchaser and shall be signed and dated by the dealer or his authorised agent.
