Lawgist19Central Sales Tax Appellate Authority
1[19. Central Sales Tax Appellate Authority.--(1) The Central Government constitute, by notification in the Official Gazette, an Authority to settle inter-State disputes falling under 2[section 6A read with section 9] of this Act, to be known as "the Central Sales Tax Appellate Authority (hereinafter referred to as the Authority").
(2) The Authority shall consist of the following Members appointed by the Central Government, namely:--
(a) a Chairman, who is a retired Judge of the Supreme Court, or a retired Chief Justice of a High Court;
(b) an officer of the Indian Legal Service who is, or is qualified to be, an Additional Secretary to the Government of India; and
(c) an officer of a State Government not below the rank of Secretary or an officer of the Central Government not below the rank of Additional Secretary, who is an expert in sales tax matters.
3[(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,1961 (43 of 1961) 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.]
(3) The salaries and allowances payable to, and the terms and conditions of service of, the Chairman and Members shall be such as may be prescribed.
(4) The Central Government shall provide the Authority with such officers and staff as may be necessary for the efficient exercise of the powers of the Authority under this Act.]
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1. Ins. by Act 41 of 2001, s. 3 (w.e.f. 17-3-2005).
2. Subs. by Act 23 of 2004, s. 119, for "section 6A or section 9" (w.e.f. 10-9-2004).
3 Ins. by Act 3 of 2006, s. 2 (w.e.f. 1-3-2006)
- 1 Short title, extent and commencement
- 2 Definitions
- 3 When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce
- 4 When is a sale or purchase of goods said to take place outside a State
- 5 When is a sale or purchase of goods said to take place in the course of import or export
- 6 Liability to tax on inter-State sales
- 6A Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale
- 7 Registration of dealers
- 8 Rates of tax on sales in the course of inter-State trade or commerce
- 8A Determination of turnover
- 9 Levy and collection of tax and penalties
- 9A Collection of tax to be only by registered dealers
- 9B Rounding off of tax, etc
- 10 Penalties
- 10A Imposition of penalty in lieu of prosecution
- 11 Cognizance of offences
- 12 Indemnity
- 13 Power to make rules
- 14 [Omitted.]
- 15 [Omitted.]
- 16 Definitions
- 17 Company in liquidation
- 18 Liability of directors of private company in liquidation
- 18A Appeals to highest appellate authority of State
- 19 Central Sales Tax Appellate Authority
- 19A Vacancies, etc., not to invalidate proceedings
- 20 Appeals
- 21 Procedure on receipt of application
- 22 Poweres of the Authority
- 23 Procedure of Authority
- 24 Authority for Advance Ruilings to function as Authority under this Act
- 25 Transfer of pending proceedings
- 26 Applicability of order passed
