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 20: Appeals.
    1[ 2[20. Appeals.-- 3 [(1) An appeal shall lie to the Authority against any order passed by the highest appellate authority of a State under this Act determining issues relating to stock transfers or consignments of goods, in so far as they involve a dispute of inter-State nature.]
     (2) Notwithstanding anything contained in the general sales tax law of a State, the Authority shall adjudicate an appeal filed under sub-section (1).
     (3) An appeal under sub-section (1) may be filed within ninety days from the date on which the order referred to in that sub-section is served on any aggrieved person:
     Provided that the Authority may entertain any appeal after the expiry of the said period of ninety days, but not later than one hundred and fifty days from the date of such service, if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal in time:
     Provided further that the Authority may entertain any appeal from an aggrieved person within sixty days from the commencement of the Central Sales Tax (Amendment) Act, 2005 (3 of 2006), where such aggrieved person had the right to file an appeal against the order of the highest appellate authority of the State under sub-section (1) as it stood immediately before the commencement of the said Act, but has not availed of the right to file the appeal during the period commencing on and from the 3rd day of December, 2001 and ending with the 16th day of March, 2005.
     (4) The application shall be made in quadruplicate and be accompanied by a fee of five thousand rupees].]
Notes:
1. Ins. by Act 41 of 2001, s. 3 (w.e.f. 17-3-2005).
2. Subs. by s. 4, ibid., for section 20 (w.e.f. 1-3-2016).
3. Subs. by Act 14 of 2010, s. 80, for sub-section (1) (w.e.f. 8-5-2010).
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