State sales tax procedure applies to Central sales tax matters, including later amendments empowering reference applications.

Section 9(2) of the Central Sales Tax Act adopts the procedural machinery of the relevant State general sales tax law for inter-State sales, including powers relating to appeals, revisions, references and refunds. The expression "for the time being in force" means later amendments to that State law also apply. On that basis, the retrospective amendment to section 15(1) of the Rajasthan Sales Tax Act, which empowered the assessing authority to seek a reference, applied to Central sales tax proceedings. The earlier contrary Division Bench view was held incorrect, and the assessing authority was recognised as competent to move the reference.

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Issues: Whether the assessing authority acting under section 9 of the Central Sales Tax Act, 1956, is competent to apply for a reference under section 15(1) of the Rajasthan Sales Tax Act, 1954, in relation to assessment, collection and enforcement of tax on inter-State sales.

Analysis: Section 9(2) of the Central Sales Tax Act, 1956, expressly applies the machinery of the appropriate State's general sales tax law to inter-State sales and authorises the State assessing authorities to exercise all powers available under that law, including powers relating to appeals, revisions, references and refunds. The expression "for the time being in force" in the definition of "general sales tax law" shows that the provision was intended to operate with future amendments of the State law as well. Since the 1969 amendment to section 9(2) was given retrospective effect, the amended form of section 15(1) of the Rajasthan Sales Tax Act, 1954, which empowered the assessing authority to seek a reference, became applicable to proceedings under the Central Act. The contrary view taken in an earlier Division Bench decision was held to be incorrect.

Conclusion: The assessing authority is competent to make an application under section 15(1) of the Rajasthan Sales Tax Act, 1954, and the question is answered in the affirmative.

Final Conclusion: The reference was answered by recognising the assessing authority's competence to invoke the State reference procedure for Central sales tax matters, and the matters were sent back for decision according to law.

Ratio Decidendi: Where section 9(2) of the Central Sales Tax Act adopts the State's general sales tax law for procedural machinery, the adoption extends to later amendments of that law that are in force and authorise the relevant taxing authority to seek a statutory reference.

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