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Home Acts & Rules Central Sales Tax Act Central Sales Tax Act, 1956 Chapters List Chapter VA APPEALS TO THE HIGHEST APPELLATE AUTHORITY OF THE STATE This
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Section 18A - APPEALS TO THE HIGHEST APPELLATE AUTHORITY OF THE STATE - Central Sales Tax Act, 1956

Extract

..... ny incidental issues including the rate of tax, computation of assessable turnover and penalty may be raised in such appeal. (2) An appeal under sub-section (1) shall be filed within sixty days from the date on which the order referred to in that sub-section is communicated to the aggrieved person: Provided that any appeal forwarded by the highest appellate authority of a State to the first appellate authority under the proviso to sub-section (2) of section 25 and pending before such authority i .....

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Section 18A - APPEALS TO THE HIGHEST APPELLATE AUTHORITY OF THE STATE - Central Sales Tax Act, 1956

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..... of stay subject to such terms and conditions as it thinks fit, and such order may, inter alia, indicate the portion of tax as assessed, to be deposited prior to admission of the appeal. Explanation.-For the purposes of this section and sections 20, 21, 22 and 25, "highest appellate authority of a State", with its grammatical variations, means any authority or tribunal or court, except the High Court, established or constituted under the general sales tax law of a State, by whatever name called.' .....

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Section 18A - APPEALS TO THE HIGHEST APPELLATE AUTHORITY OF THE STATE - Central Sales Tax Act, 1956

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