The Central Sales Tax Act

Short title, extent and commencement

Definitions

When is a sale or purchase of goods said to take place in the course of inter-State trade or  commerce

When is a sale or purchase of goods said to take place outside a State

When is a sale or purchase of goods said to take place in the course of import or export

Liability to tax on inter-State sales

Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale

Registration of dealers

Rates of tax on sales in the course of inter-State trade or commerce

Determination of turnover

Levy and collection of tax and penalties

Collection of tax to be only by registered dealers

Rounding off of tax, etc

Penalties

Imposition of penalty in lieu of prosecution

Cognizance of offences

Indemnity

Power to make rules

[Omitted.]

Company in liquidation

Liability of directors of private company in liquidation

Appeals to highest appellate authority of State

Central Sales Tax Appellate Authority

Vacancies, etc., not to invalidate proceedings

Appeals

Procedure on receipt of application

Poweres of the Authority

Procedure of Authority

Authority for Advance Ruilings to function as Authority under this Act

Transfer of pending proceedings

Applicability of order passed

All sections

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.
3* * * * *]

LAWGIST

# 25 Transfer of pending proceedings