Amendment status not verified — confirm the current text below against the official source.
(1) If any question arises, otherwise than in a proceeding before a court or, Tribunal or before a notice initiating assessment proceeding under section 46, is served upon the registered dealer, whether— (a) any tax is at all payable in respect of any particular sale or purchase of goods, or if tax, is payable, the rate thereof; or (b) any goods shall be treated as capital goods within the meaning of sub-section (6) of section 2 or not, the Commissioner may, upon application, in prescribed manner and with prescribed fees, determine such question by an order passed in writing after giving such dealer an opportunity of being heard. (2) If any question, referred to in sub-section (1), arises from any order passed under any other provision of this Act, such question shall not be determined under this section."; "Determination of certain disputed questions. (85) in section 110, for the words "a Government Treasury or the Reserve Bank of India", the words "an appropriate Government Treasury" shall be substituted; (86) in section 113,— (a) for the words "godown or warehouse", occurring in two places, the word "warehouse" shall be substituted; (b) for the words "or transporters" the words "or transporter, carrier or transporting agent," shall be substituted; (87) in section 115, for the words "tax on the sale or purchase of goods where such sale or purchase", the words "tax on the sale or purchase of goods or on the execution of works contract where such sale or purchase or execution of works contract", shall be substituted; (88) for section 116, the following section shall be substituted:—