https://www.taxtmi.com/caselaws?id=158270 Section 9(2) of the Central Sales Tax Act, 1956 was treated as adopting the procedural machinery of the State sales tax law, including appeals, reviews, revisions and references, unless the Central Act makes a different provision. On that basis, the Rajasthan Taxation Tribunal Act, 1995 was read as the successor procedural forum for Rajasthan sales tax matters, and its broad phrase "matters connected therewith or incidental thereto" was taken to include CST matters. The majority view was that the Tribunal could hear revisions, references and extraordinary jurisdiction applications in CST cases; the dissent considered that such jurisdiction could not be extended to a Union List tax and was not conferred by section 9(2). en-us Mon, 17 Jun 1996 00:00:00 +0530 Tue, 13 Feb 2018 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158270 Section 9(2) of the Central Sales Tax Act, 1956 was treated as adopting the procedural machinery of the State sales tax law, including appeals, reviews, revisions and references, unless the Central Act makes a different provision. On that basis, the Rajasthan Taxation Tribunal Act, 1995 was read as the successor procedural forum for Rajasthan sales tax matters, and its broad phrase "matters connected therewith or incidental thereto" was taken to include CST matters. The majority view was that the Tribunal could hear revisions, references and extraordinary jurisdiction applications in CST cases; the dissent considered that such jurisdiction could not be extended to a Union List tax and was not conferred by section 9(2). Case-Laws VAT and Sales Tax Mon, 17 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158270