The Central Sales Tax Act, 1956
3[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. Subs. by Act 3 of 2006, s. 7, for section 25 (w.e.f. 1-3-2006).
4. Sub-section (2) omitted by Act 14 of 2010, s. 82 (w.e.f. 8-5-2010).