Section 35(11) in Kerala General Sales Tax Rules, 1963
(11)If any order directing confiscation is reversed in appeal the goods confiscated, if they have not been sold before such reversal comes to the knowledge of the officer conducting the sale, shall be released or if they have been sold, the proceeds thereof shall be paid to the owner of the goods or his agent on payment of or after deducting the charges incurred by the State after obtaining receipt for the same.
