STATEMENT OF OBJECTS AND REASONS

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Full Text of the Document

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....me-tax Act, 1961, which has under section 24 of the Central Sales Tax Act, 1956, also been notified as the Central Sales Tax Appellate Authority, and the other constituted under section 28F of the Customs Act, 1962, which is also an Authority for Advance Rulings under the Central Excise Act, 1944 and  the Finance Act, 1994 for  purposes of Service Tax. These Authorities, called as "Autho....