TMI BlogAmendment of Section 6A, 18A, 20, 22, 25 under Finance Act, 2010X X X X Extracts X X X X X X X X Extracts X X X X ..... 1956 (74 of 1956) (hereinafter referred to as the Central Sales Tax Act), in section 6A ,- (a) in sub-section (2), for the portion beginning with the words are true, he may and ending with the words declaration relates shall , the words are true and that no inter-State sale has been effected, he may, at the time of, or at any time before, the assessment of the tax payable by the dealer u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ER VA Appeals to the highest appellate authority of the state 18A . Appeals to the highest appellate authority of the state (1) Notwithstanding anything contained in a State Act, any person aggrieved by an order made by the assessing authority under sub-section (2) of section 6A, or an order made under the provisions of sub-section (3) of that section, may, notwithstanding anything ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te and the same shall be treated as an appeal filed under sub-section (1) and dealt with accordingly. Explanation .-For the purposes of this sub-section, appointed day means such date as the Central Government may, by notification in the Official Gazette, appoint. (3) The highest appellate authority of a State may, after giving both the parties an opportunity of being heard, pass appropri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith 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. . Amendment of section 20 80. In section 20 of the Central Sales Tax Act , for sub-section (1) and the Explanation thereunder, the following sub-section shall be substituted, namely:- (1) An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transaction: PROVIDED that the amount of tax directed to be refunded by a State shall not exceed the amount of central sales tax payable by the appellant on the same transaction. . Amendment of section 25 82. In section 25 of the Central Sales Tax Act, the proviso to sub-section (2) shall be omitted. - Notification Tax Management India - taxmanagementindia - taxmanagement - t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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