In exercise of the powers conferred by Sub-section (1) of Section 24 read with Sub-section (1) of Section 19 of the Central Sales Tax Act, 1956 (74 of 1956) (hereafter referred to as the said Act) and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue, number S.O. 1190(E) dated the 3rd December, 2001, the Central Government hereby declared that the Authority for Advance Rulings constituted under Section 245-O of the Income-tax Act, 1961 (43 of 1961) shall also be the Central Sales Tax Appellate Authority subject to the modification that for clause (b) of the sub-section (2) of Section 245-O of the Income-tax Act, 1961 clause (c) of sub-section (2) of section 19 of the Central Sales Tax Act, 1956 (74 of 1956) had been substituted to Settle inter-State disputes falling under Section 6A read with Section 9 of the Central Sales Tax Act, 1956 on and from the date on which the Central Sales Tax (Amendment) Act, 2001 (41 of 2001) shall come into force and till such time as the Central Sales Tax Appellate Authority is constituted under Section 19 of the said Act.