TaxTMI 
TaxTMI 
TaxTMI 
Amendment of Section 6A, 18A, 20, 22, 25 under Finance Act, 2010
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....r referred to as the Central Sales Tax Act), in section 6A,- (a) in sub-section (2), for the portion beginning with the words "are true, he may" and ending with the words "declaration relates shall", the words "are true and that no inter-State sale has been effected, he may, at the time of, or at any time before, the assessment of the tax payable by the dealer under this Act, make an order to tha....
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....the state 18A. Appeals to the highest appellate authority of the state (1) Notwithstanding anything contained in a State Act, any person aggrieved by an order made by 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, p....
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....) and dealt with accordingly. Explanation.-For the purposes of this sub-section, "appointed day" means such date 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, as far as pr....
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....igh Court, established or constituted under the general sales tax law of a State, by whatever name called.'. Amendment of section 20 80. In section 20 of the Central Sales Tax Act, for sub-section (1) and the Explanation thereunder, the following sub-section shall be substituted, namely:- "(1) An appeal shall lie to the Authority against any order passed by the highest appellate authority of a....