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Gas Authority of India Ltd. Vs. the State of Gujarat and ors.

Court : Sales Tax Tribunal STT Gujarat

..... 1) notwithstanding anything contained in any other law for the time being in force and in section 19 of this act, the authority for advance rulings constituted under section 245-o of the income tax act, 1961 (43 of 1961) shall be notified by the central government in the official gazette, with such modifications as may be necessary, to ..... 17/03/2005 the government of india has given power to constituted under section 245-o of the income tax act, 1961 is empower or notified to work as authority to settle dispute has authority under this act.34. it is mentioned that this power under section 19 is delegated or given to authority for advance ..... central government has declared that authority for advance ruling constituted under section 245c of income tax act, 1961, shall also be the central sales tax appellate authority to settled inter state dispute following under section 6a read with section 9 of the central sales tax act, 1956. he has reproduced chapter vi in his application at exhibit 36 as .....