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CHAPTER
– IX
GENERAL
PROVISIONS
67.
Clarification
and Advance Rulings.
(1)
The Commissioner may constitute a State level ‘Authority for Clarification and
Advance Rulings’ comprising of 3 officers not below the rank of Joint
Commissioner to clarify, in the manner prescribed any aspect of the
implementation of the Act.
(2)
No application shall be entertained where the question raised in the application
:-
(i)
is already pending before any officer or authority of the Department or
Appellate Tribunal or any Court;
(ii)
relates to a transaction or issue which is designed apparently for the avoidance
of tax:
Provided
that no application shall be rejected under this subsection unless an
opportunity has been given to the applicant of being heard and where the
application is rejected, reasons for such rejections shall be recorded in the
order.
(3)
No officer or any other authority of the Department shall proceed to decide any
issue in respect of which an application has been made by an applicant under
this Section and is pending.
(4)
The order of the authority shall be binding:-
(i)
on the applicant who had sought clarification;
(ii)
in respect of the goods or transaction in relation to which a clarification was
sought; and
(iii)
on all the officers other than the Commissioner:
Provided
the dealer does not file an appeal before Sales Tax Appellate Tribunal within 30
days of the Ruling in the manner prescribed.
(5)
The authority for clarifications shall have power to review, amend or revoke its
rulings at any time for good and sufficient cause by giving an opportunity to
the affected parties. An order giving effect to such review or amendment or
revocation shall not be subject to the period of limitation.
(6)
The Commissioner may also refer any matter for opinion of the Authority for
clarification without prejudice to his authority.
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