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of <h1>Finance Bill 2023: Clause 149 Amends Central Sales Tax Act, Designates Tribunal for Inter-State Disputes Under Sections 6A, 9.</h1> Clause 149 of the Finance Bill, 2023 proposes an amendment to the Central Sales Tax Act, 1956, replacing section 19. The amendment designates the Customs, Excise and Service Tax Appellate Tribunal as the authority responsible for resolving inter-State disputes under sections 6A and 9 of the Act. This change establishes the Tribunal, constituted under section 129 of the Customs Act, 1962, as the appellate body for such disputes, overriding any conflicting provisions in the existing law.
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