(1) The Central Government shall constitute by notification in the Official
Gazette, an Authority to settle inter-State disputes falling under section 6A read with
section 9 of this Act, to be known as "the Central Sales Tax Appellate Authority
(hereinafter referred to as the Authority)".
(2) The Authority shall consist of the following Members appointed by the
Central Government, namely:-
(a) a Chairman, who is a retired Judge of the Supreme Court, or a retired
Chief Justice of a High Court;
(b) an officer of the Indian Legal Service who is, or is qualified to be, an
Additional Secretary to the Government of India; and
(c) an officer of a State Government not below the rank of Secretary or an
officer of the Central Government not below the rank of Additional Secretary, who is
an expert in sales tax matters.
(2A) Notwithstanding anything contained in sub-section (2), the Chairman or a
Member holding a post as such in the authority for Advance Rulings appointed under
clause (a) or clause (c), as the case may be, of sub-section (2) of section 245-O of the
Income-tax Act, 1961 (43 of 1961) may, in addition to his being the Chairman or a
Member of that authority, be appointed as the Chairman or a Member, as the case
may be, of the authority under this Act.
(3) The salaries and allowances payable to, and the terms and conditions of