Transfer of pending proceedings

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.... (1) of section 24 shall stand transferred together with the records thereof to the highest appellate authority of the concerned State. (2) Such highest appellate authority of the State to which such appeal has been transferred under sub-section (1) on receipt of such records shall proceed to deal with such appeal so far as may be in the same manner as in the case of an appeal filed before such....

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....and from the date when the Authority is constituted under section 19, *[any proceeding] arising out of the provisions contained in this Chapter- (i)  which is pending immediately before the constitution of such Authority before the appellate authority constituted under the general sales tax law of a State of the Union Territory, as the case may be; or (ii)  which would have been re....