Notes - Notes on clauses - Central Sales Tax

Central Sales Tax amendments tighten reassessment rules and create appeals to highest state appellate authority for inter state disputes.

Amendment of section 6A(2) requires the assessing officer to satisfy himself about dealer particulars and that no inter State sales occurred, makes the deeming provision subject to a new sub section (3), and permits reassessment on discovery of new facts or revision where findings are contrary to law under State general sales tax procedures. A new Chapter VA allows appeals to the highest State appellate authority on orders under section 6A(2) and (3) including rate, turnover computation and penalty; related changes adjust appeal routes for inter State stock transfers, alter deposit requirements and permit refund directions by the Authority.