A gap in the hills means cross-border trade
Material moves both ways through the Palakkad gap, and any supply crossing into Tamil Nadu changes the tax treatment to IGST. That switches automatically from the buyer's state on the party record, with the e-way bill details already on the delivery.
Kanjikode industrial belt
The manufacturing estate brings units and contractors buying on formal terms with purchase orders and audited payment. An invoice carrying both GSTINs, HSN codes and the PO reference is what clears, and a delivery record that reconciles keeps the account moving.
Rice belt agriculture behind it
The district's paddy economy funds a share of the house construction, which concentrates demand after the crop rather than spreading it. Movement over the same weeks last year is the basis for that half of the stocking decision.