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of <h1>Finance Act 2010 updates Central Sales Tax Act: Section 6A reassessment, new appeal processes, inter-State dispute changes.</h1> The Finance Act, 2010, amends various sections of the Central Sales Tax Act, 1956. Section 6A is revised to allow reassessment based on new facts or legal discrepancies. A new Chapter VA introduces appeals to the highest state appellate authority, detailing procedures and timelines for filing appeals and granting stays. Section 20 is amended to allow appeals on inter-State disputes. Section 22 replaces 'pre-deposit' with 'deposit' and authorizes tax refunds or transfers between states. Section 25's proviso to sub-section (2) is removed. These amendments aim to streamline tax assessment and appeal processes.
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