Notes on clauses - Central Sales Tax

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.... addition to satisfying himself about the truthfulness of the particulars furnished by a dealer, shall also satisfy himself that no inter-State sales have been effected and also to provide that the deeming provision as contained therein to the effect that "the movement of goods have not occasioned as a result of sale", shall be subject to the provisions of sub-section (3); and (ii) insert a new s....

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....issues relating to rate of tax, computation of assessable turnover and penalty and also procedure before such highest appellate authority. Clause 79 of the Bill seeks to amend section 20 of the Central Sales Tax Act, by substituting sub-section (1) thereof to provide that an appeal shall lie to the Authority against any order passed by the highest appellate authority of a State under this Act det....