{"act":{"id":"finance-act-2023","short_title":"The Finance Act, 2023","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2023-2024.","act_number":"8","act_year":2023,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":181,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2023/"},"unit":"section","section":{"number":"168","heading":"Substitution of new section for section 19","text":"PART IV AMENDMENTS TO THE CENTRAL SALES TAX ACT, 1956 Substitution of new section for section 19. 168.  In the Central Sales Tax Act,1956 (74 of 1956) (hereinafter referred to as the Central Sales Tax Act), for section 19, the following section shall be substituted, namely:— \"19. Customs, Excise and Service Tax Appellate Tribunal to function as Authority under this Act.—Notwithstanding anything to the contrary contained in this Act or in any other law for the time being in force, the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129 of the Customs Act, 1962 (52 of 1962) shall be the Authority under this Act to settle inter-State disputes falling under sections 6A and 9.\".","html":"<p><b><i>PART IV</i></b></p><p><b>AMENDMENTS TO THE CENTRAL SALES TAX ACT, 1956</b></p><p><b>Substitution of new section for section 19.</b></p><p><b>168. </b> In the Central Sales Tax Act,1956 (74 of 1956) (hereinafter referred to as the Central Sales Tax Act), for section 19, the following section shall be substituted, namely:—</p><p>\"19. <i>Customs, Excise and Service Tax Appellate Tribunal to function as Authority under this Act.—</i>Notwithstanding anything to the contrary contained in this Act or in any other law for the time being in force, the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129 of the Customs Act, 1962 (52 of 1962) shall be the Authority under this Act to settle inter-State disputes falling under sections 6A and 9.\".</p>","words":117,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2023/section/168/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}