Section 24(1) in The Central Sales Tax (Amendment) Act, 2001
(1)Notwithstanding anything contained in any other law for the time being in force and in section 19 of this Act, the Authority for Advance Rulings constituted under section 245 O of the Income- tax Act, 1961 (43 of 1961 ) shall be notified by the Central Government in the Official Gazette, with such modifications as may be necessary, to make its composition in conformity with section 19 of this Act, as the Authority under this ct till such time an Authority is constituted under that section.
