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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Inter-State dispute resolution: appellate tribunal designated to settle central sales tax disputes under amended law.</h1> The Finance Act, 2023 substitutes a new provision in the Central Sales Tax Act designating the Customs, Excise and Service Tax Appellate Tribunal as the Authority under the Act to resolve inter State disputes arising under the Act's provisions governing inter state sales, expressly vesting that tribunal with jurisdiction to settle such disputes.

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