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2005 (8) TMI 369 - SC - VAT and Sales TaxWhether the goods were formally released to the appellant or not? Held that:- Appeal allowed. It is however, nobody's case that the total of the two invoices did not tally with the number of bags in fact found on the truck. No material has been brought on record by the respondents to show that the value of the gambier as on the date of transport was less than that shown on the invoices except for the unsupported estimate of the TTO that the gambier was worth ₹ 20 lakhs. The appellant in any event was not concerned with any intra-State sale that the purchaser might have effected after the delivery. As far as it was concerned, the sale was an inter-State one and subject to the Central Sales Tax Act, 1956, and therefore, outside the purview of the State Act. Direct the respondents to forthwith pay the entire sale proceeds from the sale of the gambier to the appellant by a demand draft in the name of the appellant within a period of four weeks from today. If the payment is not made within the time aforesaid, the respondents would be liable to pay interest on the sale price proceeds at the rate of 12 per cent per annum
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