EXTRACTS FROM THE CENTRAL SALES TAX ACT, 1956
(74 OF 1956)
CHAPTER VI
AUTHORITY TO SETTLE DISPUTES IN COURSE OF INTER-STATE TRADE OR COMMERCE
Central Sales Tax Appellate Authority.
19 (1) * * *
(2A) Notwithstanding anything contained in sub-section (2), the Chairman or a Member holding a post as such in the Authority for Advance Rulings appointed under clause (a) or clause (c), as the case may be, of sub-section (2) of section 245-O of the Income-Tax Act, may, in addition to his being the Chairman or a Member of that Authority, be appointed as the Chairman, or a Member, as the case may be, of the Authority under this Act.
Authority for Advance Rulings to function as Authority under this Act.
24. (1) Notwithstanding anything contained in any other law for the time being in force and in section 19 of this Act, the Authority for Advance Rulings constituted under section 245-O of the Income-tax Act, 1961 shall be notified by the Central Government in the official Gazette, with such modifications as may be necessary, to make its composition in conformity with section 19 of this Act, as the Authority under this Act till such time an Authority is constituted under that section.
(2) On and from the date of the constitution of the Authority in accordance with the provisions of section 19 of this Act, the proceedings pending with the Authority for Advance Rulings shall stand transferred to the Authority constituted under that section from the stage at which such proceedings stood before the date of constitution of the said Authority.
