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), the Central Government hereby makes the following amendment in the notification of the Government of India. Ministry of Finance, Department of Revenue, published in the Gazette of India, Extraordinary in Part II, Section 3 sub-section (ii) vide S.O. number 327(E) dated the 17th March, 2005, namely :-

In the said notification, for the words, figures, letter and brackets "that the Authority for Advance Rulings constituted under Section 248-O of the Income-tax Act, 1961 (43 of 1961) shall also be the Central Sales Tax Appellate Authority", the words, figures, letters and brackets "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," shall be substituted.