HC treats high sea-sale as inter-state as variations found in bill of entry filed before customs and

CST : Where assessee, a dealer in plastic raw materials, claimed high sea sales under section 5(2), since there were differences in names found in original bills of entry filed before customs department and photocopy of triplicate copy of bills of entry filed before sales tax department, Tribunal was justified in rejecting claim of assessee and treating sales in question as direct inter-State sale