Determination of disputed questions

Determination of disputed questions.—(1) If any question arises, otherwise than in any proceedings before a court, whether for the purposes of this Act—

1. (a) any person, society, club or association or any other body of persons or a trust, is a dealer; or
2. (b) any transaction is a sale or purchase; or
3. (c) any particular goods are taxable; or
4. (d) any goods are tax-free; or
5. (e) any particular case involves a sale inside the State or outside the State or a sale in the course of inter-State trade or commerce or a sale in the course of import into or export out of the territory of India, the Commissioner shall, upon application made by any person or dealer, determine such question or such questions.

1. (2) The Commissioner may direct that the determination shall not affect the liability of any dealer under this Act as respects any sale or purchase effected prior to the determination.
2. (3) If any such question arises from any order already passed under this Act or any other proceeding, no such question shall be entertained for determination under this section.