(1) Where any question arises, otherwise than in proceedings before a court, or in any proceeding under section 22, 24, 25 and 26, 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; or
(f) any dealer is entitled to any particular amount of input tax credit; on being filing of the application in the prescribed manner, the Commissioner shall make an order determining such question.
(2) Where any such question arises from any order already passed under this Act, no such question shall be entertained for determination under this section, but such question may be raised by the party concerned in the 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 affected 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.