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:
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(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:
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Source footnotes
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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More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce.Section 4 · When is a sale or purchase of goods said to take place outside a State.Section 5 · When is a sale or purchase of goods said to take place in the course of import or export.Section 6 · Liability to tax on inter-State sales.Section 6A · Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale.Section 7 · Registration of dealers.India Code, Government of India. Text fetched 18 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.