Section 21D(4) in Andhra Pradesh General Sales Tax Act, 1957
(4)The functions of the Special Appellate Tribunal may be exercised :-(i)by a Bench consisting of Chairman, Vice-Chairman and the Member ; or(ii)by a Bench consisting of the Vice-Chairman and the Member constituted by the Chairman and the Member constituted by the Chairman; or(iii)by a Single Member in such cases as the Chairman may deem fit.Explanation. - The Single Member referred to in clause (iii) may be either the Chairman or the Vice-Chairman or the Member.Provided that if any case which comes up before a Single Member (who is not the Chairman) or a Bench of which the Chairman is not a member) involves a question of law, such single Member or Bench may, in his or its discretion, reserve such case for decision by a Bench of which the Chairman shall be a Member.
