Section 35(14)(i) in Kerala General Sales Tax Rules, 1963
(i)When the vehicle or vessel enters or leaves the State limits the driver or other person in charge of the vehicle or vessel shall carry with him three copies of the declaration referred to in sub-rule (2) duly filled in and signed by the consignor and shall file the same along with a copy of the sale bill or delivery note in respect of the consignment before the person in charge of the Check Post or barrier within the notified area.