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    <title>Notes on clauses - Central Sales Tax</title>
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    <description>Amendments raise the assessing officer&#039;s burden to verify dealer particulars and absence of inter State sales, make the deeming provision subject to a new limitation, and permit reassessment on newly discovered facts or revision when findings are contrary to law under State general sales tax procedures. A new chapter provides appeals to each State&#039;s highest appellate authority on those orders and related rate, turnover, and penalty issues. Appellate jurisdiction to the national Authority is limited to inter State stock transfer disputes; pre deposit is replaced by deposit and the Authority may direct State tax refunds.</description>
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    <pubDate>Sat, 27 Feb 2010 11:06:09 +0530</pubDate>
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