Section 2A: Notwithstanding anything contained in sub-section (2), the Deputy Commissioner may pass an order under sub-section (1) on any point which has not been decided in an appeal or revision referred to in clause (b) of sub-section (2), before the expiry of a period of one year from the date of the order in such appeal or revision or before the expiry of the period of four years referred to in clause (c) of that sub-section, whichever is later

Q: What does Section 2A of The Central Sales Tax Act, 1956 (CST Act) deal with?

Section 2A CST Act pertains to "Notwithstanding anything contained in sub-section (2), the Deputy Commissioner may pass an order under sub-section (1) on any point which has not been decided in an appeal or revision referred to in clause (b) of sub-section (2), before the expiry of a period of one year from the date of the order in such appeal or revision or before the expiry of the period of four years referred to in clause (c) of that sub-section, whichever is later". It is part of the The Central Sales Tax Act, 1956, a legislation enacted by the Parliament of India. Section 2A of The Central Sales Tax Act, 1956 (CST Act) governs notwithstanding anything contained in sub-section (2), the Deputy Commissioner may pass an order under sub-section (1) on any point which has not been decided in an appeal or revision referred to in clause (b) of sub-section (2), before the expiry of a period of one year from the date of the order in such appeal or revision or before the expiry of the period of four years referred to in clause (c) of that sub-section, whichever is later. As verified on 19 May 2026.

Q: Is Section 2A CST Act still in force?

Yes, Section 2A of the The Central Sales Tax Act, 1956 is currently in force across the Republic of India.

Q: What is धारा 2A CST Act?

धारा 2A CST Act is the Devanagari Hindi reference for Section 2A of the The Central Sales Tax Act, 1956. Section 2A of The Central Sales Tax Act, 1956 (CST Act) governs notwithstanding anything contained in sub-section (2), the Deputy Commissioner may pass an order under sub-section (1) on any point which has not been decided in an appeal or revision referred to in clause (b) of sub-section (2), before the expiry of a period of one year from the date of the order in such appeal or revision or before the expiry of the period of four years referred to in clause (c) of that sub-section, whichever is later. As verified on 19 May 2026.

Q: What is Dhara 2A CST Act?

Dhara 2A CST Act is the Roman Hindi reference for Section 2A of the The Central Sales Tax Act, 1956. "Dhara" means "Section" in Hindi. Section 2A of The Central Sales Tax Act, 1956 (CST Act) governs notwithstanding anything contained in sub-section (2), the Deputy Commissioner may pass an order under sub-section (1) on any point which has not been decided in an appeal or revision referred to in clause (b) of sub-section (2), before the expiry of a period of one year from the date of the order in such appeal or revision or before the expiry of the period of four years referred to in clause (c) of that sub-section, whichever is later. As verified on 19 May 2026.

Q: How to cite Section 2A of The Central Sales Tax Act, 1956?

Cite as: "Section 2A, The Central Sales Tax Act, 1956 (CST Act)" in legal briefs. For academic writing, use the BlueBook format: The Central Sales Tax Act, 1956, § 2A (India).

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Thursday, 21 May 2026

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