Section 30(1) in The Kerala General Sales Tax Act, 1963
(1)No person shall transport from or to any railway station or steamer station or any other place of similar nature notified in this behalf by the Government any consignment of such goods as may be notified by the Government in the Gazette exceeding such quantity or value as may be prescribed, except in accordance with such conditions as may be prescribed Such conditions shall be prescribed with a view to ensure that there is no evasion of the tax imposed by this Act.
