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<h1>Amendment to Section 21: Appeals Process Revised for Central Sales Tax Act, Ensuring Fair Hearing and Record Management.</h1> Section 21 of the Central Sales Tax Act has been amended by the Finance Act, 2003. In sub-section (1), it now requires the assessing authority and each State Government involved in an appeal to be notified and to provide relevant records, which must be returned promptly. In sub-section (3), the amendment ensures that no appeal can be dismissed without offering the appellant and the concerned State Government an opportunity to be heard, either in person or through an authorized representative.