Rajasthan Sales Tax Act,1994
Section 40. Determination of disputed questions
(1) Where any question arises otherwise than in any proceeding before a court or in any proceeding under sections 27,28,29 or 30, whether for the purpose of this Act, –
(a) any person is a dealer; or
(b) any particular dealer is required to be registered; or
(c) any transaction is a sale, and if so, the sale price thereof; or
(d) any tax is payable in respect of any particular sale or purchase, or if tax is payable, the point and the rate thereof; or
(e) any particular thing done to any goods amounts to or results in the manufacture of goods;
the Commissioner shall make an order determining such question.
(2) Where any such question arises from any order already passed under the Act, no such question shall be entertained for determination under this section, but such question may be raised by the party concerned in appeal against, or by way of revision of such order.
(3) The Commissioner under sub-section (1) may direct that the determination shall not affect the liability of any person under this Act, in respect of any sale or purchase effected prior to the determination.
(4) Where an order of the Commissioner passed in sub-section (1) is modified in any way in appeal or revision, the modified order shall be effective from the date of order passed in such appeal or revision.