In the exercise of the powers conferred by sub-section (1) of section 19 of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby appoints the Member of the Gujarat Sales Tax Tribunal appointed under the Gujarat Sales Tax Act, 1969 (Guj. 1 of 1970) to be the Member of the Gujarat Value Added Tax Tribunal constituted under the Gujarat Value Added Tax Act, 2003.