APPEALS TO THE HIGHEST APPELLATE AUTHORITY OF THE STATE

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.... the assessing authority under sub-section (2) of section 6A, or an order made under the provisions of sub-section (3) of that section, may, notwithstanding anything contained in the general sales tax law of the appropriate State, prefer an appeal to the highest appellate authority of the State against such order:      Provided that any incidental issues including the rate o....

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....poses of this sub-section, "appointed day" means such date^2 as the Central Government may, by notification in the Official Gazette, appoint.       (3) The highest appellate authority of a State may, after giving both the parties an opportunity of being heard, pass appropriate order.       (4) The highest appellate authority of the State may,....