25-C. Determination of issues

If any issue arises, otherwise than in a proceeding pending before a court or before assessing authority under section 7 of the Act as to whether for the purpose of this Act,-

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

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

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

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

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

(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 this Act shall be entertained for determination under this section.

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