https://www.taxtmi.com/caselaws?id=162522 The amended Central Sales Tax Act, 1956 mandates transfer of pending appeals to the State's highest appellate authority, which must hear and decide them on merits under the statutory transfer scheme. The transfer cannot be defeated by State-law procedural objections where the Central enactment governs disposal of the pending appeal. The original appeal under the unamended section 20(1) was also treated as maintainable because "assessing authority" was read in the context of the State taxing framework, preserving an effective appellate remedy even where the assessment had earlier been examined in revision. The transfer order was upheld and the appeals were to proceed before the State Tribunal. en-us Mon, 23 Jul 2007 00:00:00 +0530 Sat, 01 Mar 2014 11:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162522 The amended Central Sales Tax Act, 1956 mandates transfer of pending appeals to the State's highest appellate authority, which must hear and decide them on merits under the statutory transfer scheme. The transfer cannot be defeated by State-law procedural objections where the Central enactment governs disposal of the pending appeal. The original appeal under the unamended section 20(1) was also treated as maintainable because "assessing authority" was read in the context of the State taxing framework, preserving an effective appellate remedy even where the assessment had earlier been examined in revision. The transfer order was upheld and the appeals were to proceed before the State Tribunal. Case-Laws Central Excise Mon, 23 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162522