TaxTMI 
TaxTMI 
Amendment of Section 6A, 18A, 20, 22, 25 under Finance Act, 2010
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.... (74 of 1956) (hereinafter 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 thi....
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....peals to the highest appellate authority of 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 g....
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....all be treated as an appeal filed under sub-section (1) 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) Th....
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....riations, means any authority or tribunal or court, except the High 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....