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..... ved by an order made by the assessing authority under sub-section (2) of section 6A, or an order made under the provisions of sub-section (3) of that section, may, notwithstanding anything contained in the general sales tax law of the appropriate State, prefer an appeal to the highest appellate authority of the State against such order: Provided that any incidental issues including the rate of tax .....

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..... tification in the Official Gazette, appoint. (3) The highest appellate authority of a State may, after giving both the parties an opportunity of being heard, pass appropriate order. (4) The highest appellate authority of the State may, as far as practicable, hear and decide such appeal within a period of six months from the date of filing of the appeal. (5) Notwithstanding anything contained in a .....

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