Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 36] [Section 21] [Entire Act] Union of India - Subsection Section 21(2) in The Central Sales Tax Act, 1956 (2)The Authority shall adjudicate and decide upon the appeal filed against an order of the [highest appellate authority] [Substituted by Act 3 of 2006, Section 5, for " assessing authority" (w.e.f. 1.3.2006). ].