Section 46(13) in Assam General Sales Tax Act, 1993
(13)Any person entitled to such sale proceeds shall, on application to the prescribed authority and upon sufficient proof, be paid the sale proceeds: mentioned in sub-section 912) after deducting the expenses of the sale and other incidental charges and the amount of sales tax due under this Act in respect of the sale of purchase of the goods in question.Explanation 1. - For the purpose of this section, the expression "said officer" shall mean the Officer-in-charge of the check post or barrier or the officer empowered under sub-section (4).II For the purpose of this section, "goods vehicle" includes a motor vehicle, vessel, animal and any other form of conveyance.
