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DEPUTY COLLECTOR SALES TAX versus COLLECTOR, EXCISE AND SALES TAX


In the opinion of the members of the Appellate Tribunal of the Sales Tax Act, 1990 section 1 (2) and 46 Customs Act (IV of 1969), section 194C (5), the Central Excise Act (I of 1944), Sections 35B and 35D Appellate Tribunal Section 194C. Difference. ()) The Customs Act, ? 69 of of, says that nothing could be done without the record of the points or points to which the Chairman of the Tribunal referred the matter to a third member. There was a need for such points to be made in the nature of matters set out in the civil suit which brought to light the material proposition of law or fact upon which the members differed on the composition of all. The points that should be made by the members' agreement and their signature were to be presented to the Chairman for hearing on the points or points made by one or more members. The Tribunal had once done this and the third member had heard the parties and expressed his opinion that the point or point was to be decided in the opinion of the majority or to record the decision according to the opinion of the majority. Signature of all the members hearing this case

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