No suit shall be brought in any civil court to set aside or modify any assessment made or any order passed under this Act or the rules made thereunder.

Determination of specific questions Determination of specific questions

1. (1) If any determinable question arises, otherwise than in proceedings before a court, a person may apply in the prescribed manner to the Commissioner for the determination of that question.
2. (2) Subject to sub-section (3), an application for the determination of a determinable question may be made in respect of a proposed transaction, a transaction that is being undertaken, or a transaction has been concluded.
3. (3) An application for the determination of a determinable question may not be made after the Commissioner commenced the audit of the person pursuant to section 59. Explanation: For the purposes of this sub-section, the Commissioner shall be deemed to have commenced the audit of a person under section 59 when the Commissioner serves a notice to this effect.
4. (4) For the purposes of this section, the following shall be determinable questions:
   • (a) whether any person, society, club or association or any firm or any branch or department of any firm is or would be a dealer;
   • (b) whether any dealer is or would be required to be registered under this Act;
   • (c) the amount of the taxable quantum of a dealer for a period;
   • (d) whether a transaction is or would be a sale, or requires an adjustment to be made under section 8 arising out of a sale;
   • (e) whether a transaction is or would be in the nature of works contract, or transfer of right to use any goods;
   • (f) whether a sale is not liable to tax under section 7;
   • (g) whether a sale is exempt from tax under section 6;
   • (h) the sale price of a transaction;
     • (i) the proportion of the turnover or turnover of purchases of a dealer which arises in a tax period, and the time at which an adjustment to tax or tax credit arises;
   • (j) whether any transaction is or would be the import of goods;
   • (k) the value of any goods imported into Arunachal Pradesh;
   • (l) the rate of tax that is payable on a sale or import of goods and the classification of the goods under the Schedules to the Act;
   • (m) whether a transaction is the purchase of goods, or requires an adjustment to be made under section 10 arising out of a purchase;
   • (n) the amount of any tax credit to which the dealer is entitled in respect of a purchase or import of goods;
   • (o) the amount of any tax credit in respect of any used goods purchased by a dealer;
   • (p) the location of any sale or purchase;
   • (q) the application of a simplified accounting method in the circumstances of the dealer; or
   • (r) the tax period of a dealer.
5. (5) The Commissioner shall make the determination within such period as may be prescribed.
6. (6) The Commissioner may —
   • (a) direct that the determination shall not affect the liability of any person under this Act with respect to any transaction effected prior to the determination;
   • (b) limit the period for which the determination will apply;
   • (c) limit the transactions to which the determination will apply; and
   • (d) impose such other limitations or restrictions on the determination as seem appropriate.
7. (7) If any such question arises from any order already passed under this Act or under the Arunachal Pradesh Sales Tax Act, 1999, (5 of 1999), as then in force in Arunachal Pradesh, no such question shall be entertained for determination under this section but such question may be raised in an objection or appeal against such order.
8. (8) A determination made by the Commissioner under this section may not be the subject of an objection under section 75. Explanation : A person who is dissatisfied with a determination has the right to object to an assessment made in consequence of the determination.
9. (9) Where —
   • (a) the Commissioner has issued to a person a determination in respect of a particular transaction; and
   • (b) the person implements the transaction in reliance on the determination issued to him under this section and in the manner described in the application; no assessment may be raised by the Commissioner against that person which is inconsistent with the determination and no penalty may be imposed on the person if the determination is later held incorrect.
10. (10) The Commissioner may by notice served on the person, withdraw or qualify a determination issued under this section but such withdrawal or qualification shall not affect the entitlement of any person to rely on the determination with respect to any transaction or action which he has commenced or which he has completed prior to the withdrawal or qualification.