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of <h1>Finance Bill 2010 amends Central Sales Tax Act, adds reassessment rules under Section 6A for inter-State sales verification.</h1> Clause 77 of the Finance Bill, 2010, amends section 6A of the Central Sales Tax Act, 1956. It revises sub-section (2) to require the assessing officer to verify not only the truthfulness of the dealer's information but also confirm that no inter-State sales have occurred. It also introduces sub-section (3), allowing for reassessment or revision if new facts emerge or if the original findings are legally flawed. This reassessment or revision must align with the state's general sales tax laws.
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