An appeal from the order of Tribunal lies to which forum?

High Court if the High Court is satisfied that such
an appeal involves a substantial question of law. (Section
87(1)). However, if the order passed by the Tribunal relates
to a matter where two or more States, or a State and
Centre, have a difference of views regarding the treatment
of a transaction(s) being intra-State or inter-State; or a
matter where two or more States, or a State and Center,
have a difference of views regarding place of supply, then
appeal against such order shall lie to the Supreme Court
and not High Court.