Tribunal designation: appellate tribunal named as the authority to resolve inter state sales tax disputes under the statute.

The substituted section 19 designates the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129 of the Customs Act as the Authority under the Central Sales Tax Act to settle inter-State sales tax disputes falling under the Act's provisions on inter-State supplies, operating notwithstanding any contrary provision of this Act or any other law.

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