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    <title>Substitution of new section for section 19.</title>
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    <description>The Finance Act, 2023 substitutes a new provision in the Central Sales Tax Act designating the Customs, Excise and Service Tax Appellate Tribunal as the Authority under the Act to resolve inter State disputes arising under the Act&#039;s provisions governing inter state sales, expressly vesting that tribunal with jurisdiction to settle such disputes.</description>
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      <title>Substitution of new section for section 19.</title>
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      <description>The Finance Act, 2023 substitutes a new provision in the Central Sales Tax Act designating the Customs, Excise and Service Tax Appellate Tribunal as the Authority under the Act to resolve inter State disputes arising under the Act&#039;s provisions governing inter state sales, expressly vesting that tribunal with jurisdiction to settle such disputes.</description>
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