Inter-state dispute resolution authority designated to settle trade tax disputes under the Central Sales Tax framework. The statute allocates adjudicatory responsibility for inter state sales tax disputes to the Customs, Excise and Service Tax Appellate Tribunal, stating that, notwithstanding other provisions, the Tribunal shall function as the Authority under the Central Sales Tax framework to settle inter State disputes arising in the course of inter state trade or commerce, replacing the prior statutory scheme for a distinct Central Sales Tax Appellate Authority.