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of <h1>Finance Bill 2023: Amendments to Central Sales Tax Act, Section 25, Transfer Pending Appeals to New Authority</h1> Clause 151 of the Finance Bill, 2023 proposes an amendment to section 25 of the Central Sales Tax Act, 1956. It introduces a new subsection (3), which mandates that all appeals filed under section 20 and pending before the former Authority for Advance Rulings, as of the date the Finance Bill, 2023 receives presidential assent, be transferred to the Authority mentioned in section 19.
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