Section 19(2) in The Central Sales Tax (Amendment) Act, 2001
(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.
