Procedure on receipt of application . — (1) On receipt of an appeal, the Authority shall cause a copy thereof… — THE CENTRAL SALES TAX ACT, 1956

Procedure on receipt of application . — (1) On receipt of an appeal, the Authority shall cause a copy thereof to be forwarded to the 1 [assessing appellate authority] concerned as well as to each State Government concerned with the appeal and to call upon them to furnish the relevant records:

21. Procedure on receipt of application . — (1) On receipt of an appeal, the Authority shall cause a copy thereof to be forwarded to the 1 [assessing appellate authority] concerned as well as to each State Government concerned with the appeal and to call upon them to furnish the relevant records: Provided that such records shall, as soon as possible, be returned to the 2 [highest authority] or such State Government concerned, as the case may be]. (2) The Authority shall adjudicate and decide upon the appeal filed against an order of the 2 [highest authority] . (3) The Authority, after examining the appeal and the records called for, by order, either allow or reject the appeal:

Section 21