https://www.taxtmi.com/caselaws?id=154490 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. en-us Fri, 02 Nov 1984 00:00:00 +0530 Thu, 22 Aug 2013 16:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154490 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. Case-Laws VAT and Sales Tax Fri, 02 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154490