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2019 (2) TMI 840 - HC - VAT and Sales TaxLevy of sales tax - inter-state transfer or not? - discretionary jurisdiction under Article 226 of the Constitution - Held that:- Admittedly the goods were transported to be sold within the State of Kerala. The goods were also released to the transporter and since the same has not been taken back outside the State through the check post, there is a presumption that it has been sold within the State of Kerala. The release having been effected by the transporter, necessarily the transporter is liable to sales tax, leviable within the State of Kerala - appeal dismissed.
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