Vacancies, etc., not to invalidate proceedings. — THE CENTRAL SALES TAX ACT, 1956

19A. Vacancies, etc., not to invalidate proceedings. Appeals. Procedure on receipt of application. Poweres of the Authority. Procedure of Authority. Authority for Advance Rulings to function as Authority under this Act. Transfer of pending proceedings. Applicability of order passed. CHAPTER V LIABILITY IN SPECIAL CASES THE CENTRAL SALES TAX ACT, 1956 ACT NO. 74 OF 1956 1 [21st December, 1956.] An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter -State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject. BE it enacted by Parliament in the Seventh Year of the Republic of India as follows:— CHAPTER I PRELIMINARY

Section 19A