Section 25 in The Central Sales Tax (Amendment) Act, 2001
25. Transfer of pending proceedings.-
On and from the date when the Authority is constituted under section 19, every appeal arising out of the provisions contained in this Chapter-(i)which is pending immediately before the constitution of such Authority before the appellate authority constituted under the general sales tax law of a State or of the Union territory, as the case may be; or(ii)which would have been required to be taken before such appellate Authority, shall stand transferred to such Authority on the date on which it is established.
