Section 67(11) in Tamil Nadu Value Added Tax Act, 2006
(11)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 (10) after deducting the expenses of the sale and other incidental charges and the amount of tax due under this Act in respect of the sale or purchase of the goods in question.Explanation I. - For the purpose of this section, the expression 'said officer' shall mean the officer incharge of the check-post or barrier or the officer prescribed under sub-section (2).Explanation II. - For the purposes of this section and sections 69 and 70, 'goods vehicle' includes a motor vehicle, vessel, animal and any other form of conveyance.
