Central Sales Tax Act, 1956
Chapter VI : Authority to settle disputes in course of inter-State trade or commerce

Body 19. Customs, Excise and Service Tax Appellate Tribunal to function as Authority under this Act.

Notwithstanding anything to the contrary contained in this Act or in any other law for the time being in force, the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129 of the Customs Act, 1962 (52 of 1962.) shall be the Authority under this Act to settle inter-State disputes falling under sections 6A and 9.