Notes - Notes on clauses - Central Sales Tax

Central sales tax amendments tighten reassessment and appeal routes, enabling state highest appellate review and modified deposit and refund procedures.

Amendments raise the assessing officer's burden to verify dealer particulars and absence of inter State sales, make the deeming provision subject to a new limitation, and permit reassessment on newly discovered facts or revision when findings are contrary to law under State general sales tax procedures. A new chapter provides appeals to each State's highest appellate authority on those orders and related rate, turnover, and penalty issues. Appellate jurisdiction to the national Authority is limited to inter State stock transfer disputes; pre deposit is replaced by deposit and the Authority may direct State tax refunds.