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of <h1>Amendments to Sales Tax Act: Verification, Appeals, and Streamlined Provisions Introduced Under Clauses 77-81.</h1> Clause 77 amends the Central Sales Tax Act, requiring assessing officers to verify the truthfulness of particulars and ensure no inter-State sales have occurred, with reassessment allowed based on new facts or legal contradictions. Clause 78 introduces Chapter VA, enabling appeals to the highest state appellate authority on decisions under section 6A, including tax rate and penalty issues. Clause 79 allows appeals to the Authority on inter-State disputes regarding stock transfers. Clause 80 replaces 'pre-deposit' with 'deposit' and allows tax refund directions. Clause 81 removes a proviso from section 25, streamlining the provisions.
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