(1) If any question arises, otherwise than in a proceeding before a court or Tribunal, or before a notice initiating assessment proceeding under section 45 or section 46, as the case may be, is served upon the dealer, whether-

(a) any particular thing has been done to any goods amounting to, or resulting in, the manufacture of such goods within the meaning of that term as defined under this Act; or

(b) any goods, used by any dealer in manufacturing any other goods, is to be treated as required directly for such manufacturing activity of the dealer; or

(c) any tax is payable in respect of any particular sale or purchase of goods, or if tax is payable, the rate thereof, the Commissioner may, upon application of any person or dealer or otherwise, determine such question by an order passed in writing.