Act Number: 74

Act Name: The Central Sales Tax Act, 1956

Year: 1956

Enactment Date: 1956-10-21

Long Title: An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject.

Ministry: Ministry of Finance

Department: Department of Revenue

Section 19: Central Sales Tax Appellate Authority.
    1[19. Central Sales Tax Appellate Authority.--(1) The Central Government constitute, by notification in the Official Gazette, an Authority to settle inter-State disputes falling under 2[section 6A read with section 9] of this Act, to be known as "the Central Sales Tax Appellate Authority (hereinafter referred to as the Authority").
     (2) The Authority shall consist of the following Members appointed by the Central Government, namely:--
         (a) a Chairman, who is a retired Judge of the Supreme Court, or a retired Chief Justice of a High Court;
         (b) an officer of the Indian Legal Service who is, or is qualified to be, an Additional Secretary to the Government of India; and
         (c) an officer of a State Government not below the rank of Secretary or an officer of the Central Government not below the rank of Additional Secretary, who is an expert in sales tax matters.
     3[(2A)Notwithstanding anything contained in sub-section (2), the Chairman or a Member holding a post as such in the Authority for Advance Rulings appointed under clause (a) or clause (c), as the case may be, of sub-section (2) of section 245-O of the Income-tax Act,1961 (43 of 1961) may, in addition to his being the Chairman or a Member of that Authority, be appointed as the Chairman or a Member, as the case may be, of the Authority under this Act.]
     (3) The salaries and allowances payable to, and the terms and conditions of service of, the Chairman and Members shall be such as may be prescribed.
     (4) The Central Government shall provide the Authority with such officers and staff as may be necessary for the efficient exercise of the powers of the Authority under this Act.]
Notes:
1. Ins. by Act 41 of 2001, s. 3 (w.e.f. 17-3-2005).
2. Subs. by Act 23 of 2004, s. 119, for "section 6A or section 9" (w.e.f. 10-9-2004).
3 Ins. by Act 3 of 2006, s. 2 (w.e.f. 1-3-2006)
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