87. Determination of issues.-

(1) If any issue arises, otherwise than in a proceeding pending before a court, Tribunal or before Assessing Authority under the Act, as to whether for the purpose of the Act, -

(a) any person or association of persons, society, club, firm, company, corporation, undertaking or Government Department. is a dealer;

(b) any particular thing done to any goods amounts to, or results in the manufacture of goods within the meaning of that term;

(c) any transaction is a sale or purchase and, if so, the sale or purchase price, as the case may be, thereof;

(d) any particular dealer is required to be registered; or

(e) any taxes payable in respect of any particular sale or purchase and, if so the rate of such tax,-

the persons or the dealer concerned may, after depositing such fee as may be prescribed, submit an application in prescribed form to the Commissioner.

(2) The Commissioner shall after giving the applicant an opportunity of being heard and making such enquiry as may be necessary, decide the issue as he deems fit.

(3) No decision of Commissioner under this section shall affect the validity or operation of any order passed by any authority prior to such decision.

(4) No question, which arises from an order already passed by an authority under the Act, shall be entertained for determination under this section.

(5) Copies of decision under this section shall be sent to the applicant and the concerned authority.