Authority for Advance Rulings may serve as interim central sales tax authority, with pending proceedings transferable. The Income-tax Authority for Advance Rulings may be notified to act as the interim authority under the Central Sales Tax Act, with necessary compositional modifications, permitting incumbents to hold corresponding posts under both regimes; on constitution of the permanent Authority under the Central Sales Tax Act, pending proceedings before the Income-tax AAR are transferred to the new Authority and continued from their existing stage.
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.
Authority for Advance Rulings may serve as interim central sales tax authority, with pending proceedings transferable.
The Income-tax Authority for Advance Rulings may be notified to act as the interim authority under the Central Sales Tax Act, with necessary compositional modifications, permitting incumbents to hold corresponding posts under both regimes; on constitution of the permanent Authority under the Central Sales Tax Act, pending proceedings before the Income-tax AAR are transferred to the new Authority and continued from their existing stage.
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