Tribunal membership qualifications limit Administrative and Judicial appointments based on prior administrative, quasi judicial, or legal practice experience.

Qualification requirements set distinct eligibility tracks: Administrative Members must combine senior secretariat-level service with appellate quasi-judicial or first appellate authority experience under sales tax/VAT law; Judicial Members must demonstrate substantial civil judicial service, specified Indian Legal Service grade tenure, or prolonged practice as an advocate. The Explanation permits aggregation of periods spent in judicial office, tribunal membership, statutory posts requiring special legal knowledge, and periods of advocacy when computing required service durations.

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