CHAPTER VI

This Chapter was inserted by Central Sales Tax (Amendment) Act, (41 of) 2001 which was assented to by the President on 11th , and published in the Gazette on 12th September 2001 (but to be brought into force from a date to be notified) to provide for a central mechanism to settle inter-State disputes whether or not the movement of goods from one State to another in a particular case amounted to an inter-State sale taxable under this Act or was it only a stock or consignment transfer not amounting to a sale. The suggestion to set up such a mechanism was given by the Supreme Court in para 24 of its decision in Ashok Leyland vs. Union of India (1997) 105 STC 152. Theafore said Act (41 of ) 2001, though amended subsequently in 2003 and 2004, was brought into force on 17th March 2005, as per Notification No.10/2005 CSTS. O. 326 (E) of that date. Further Amendments to the Sections in this Chapter, have been made by the Amendment Act (3 of)  006, effective from 1st March 2006 as per Notification No. 1/2006-CST-SRO 134(e) dated 3^rd February 2006.

CHAPTER VI

AUTHORITY TO SETTLE DISPUTES IN COURSE OF INTERSTATETRADE OR COMMERCE

19. Central Sales Tax Appellate Authority

19A. Vacancies, etc., not to invalidate proceedings

20 . Appeals  

21. Procedure on receipt of application  

22. Powers of the Authority 

23. Procedure of Authority 

24. Authority for Advance Rulings to function as Authority under this Act

25. Transfer of pending proceedings

26. Applicability of order passed