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of <h1>Amendments to Central Sales Tax Act: Verification, Reassessment, Appeals, and Deposit Changes in Finance Bill 2010.</h1> Clause 77 of the Finance Bill, 2010, proposes amendments to the Central Sales Tax Act, specifically section 6A, to ensure that assessing officers verify the truthfulness of dealer-furnished particulars and confirm no inter-State sales occurred. It introduces sub-section (3) allowing reassessment based on new facts or legal contradictions. Clause 78 introduces Chapter VA for appeals to the highest State appellate authority concerning orders under section 6A. Clause 79 amends section 20, allowing appeals on inter-State disputes. Clause 80 revises section 22, replacing 'pre-deposit' with 'deposit' and adding provisions for tax refund directions. Clause 81 removes a proviso in section 25.
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