APPEALS TO THE HIGHEST APPELLATE AUTHORITY OF THE STATE

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....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 of tax, computation of assessable turnover and penalty may be raised in....

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....ghest 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, as far as practicable, hear and decide such appeal within a period of six months from the date of filing of the appeal. (5) Notwithstanding anything contained in a State Act, the highest appellate authority of a Sta....