PART IV
AMENDMENTS TO THE CENTRAL SALES TAX ACT, 1956
Substitution of new section for section 19.
149. In the Central Sales Tax Act,1956 (74 of 1956) (hereinafter referred to as the Central Sales Tax Act), for section 19, the following section shall be substituted, namely:––
Customs, Excise and Service Tax Appellate Tribunal to function as Authority under this Act.
“19. Notwithstanding anything to the contrary contained in this Act or in any other law for the time being in force, the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129 of the Customs Act, 1962 (52 of 1962) shall be the Authority under this Act to settle inter-State disputes falling under sections 6A and 9.”.
Notes on Clauses:
Clause 149 of the Bill seeks to substitute a new section for section 19 of the Central Sales Tax Act so as to declare the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129 of the Customs Act as the Appellate Authority for settlement of inter-State disputes falling under sections 6A and 9.
