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 25: Transfer of pending proceedings.
    1[ 2[25. Transfer of pending proceedings.--(1) On and from the commencement of the Central Sales Tax (Amendment) Act, 2005 (3 of 2006), all appeals (except appeals against orders of the highest appellate authority of the State) pending before the Authority notified under sub-section (1) of section 24 shall stand transferred together with the records thereof to the highest appellate authority of the concerned State.
    (2) Such highest appellate authority of the State to which such appeal has been transferred under sub-section (1) on receipt of such records shall proceed to deal with such appeal so far as may be in the same manner as in the case of an appeal filed before such highest appellate authority of the State according to the general sales tax law of the appropriate State, from the stage which was reached before such transfer or from any earlier stage or de novo as such highest appellate authority of the State may deem fit:
    3*                             *                             *                             *                             *]
Notes:
1. Ins. by Act 41 of 2001, s. 3 (w.e.f. 17-3-2005).
2. Subs. by Act 3 of 2006, s. 7, for section 25 (w.e.f. 1-3-2006).
3. Proviso to Sub-section (2) omitted by Act 14 of 2010, s. 82 (w.e.f. 8-5-2010).
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