(1) If any dispute arises, otherwise than in a proceeding before any appellate or revisional authority or in any court or tribunal, as to whether, for the purpose of this Act,-

(a) any person is a dealer; or

(b) any transaction is a sale; or

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

(d) any tax is payable in respect of any sale or purchase, or if tax is payable, the point and the rate thereof; or

(e) any activity carried out in any goods amounts to or results in the manufacture of goods;

such dispute shall be decided by the Commissioner of State Tax on application by a dealer or any other person.

(2) The Commissioner of State Tax shall decide the question after giving the parties to the dispute a reasonable opportunity to put forward their case and produce evidences and after considering such evidence and hearing the parties.

(3) Every application by a dealer or any other person than an officer acting on behalf of the Government under sub section (1) shall be in such form as may be prescribed and shall accompanied by a fee of five hundred rupees.

(4) Where any question arises from any order already passed or any proceeding recorded under this Act or any earlier law no such question shall be entertained for determination under sub-section (1).

(5) Every order issued by the Commissioner of State Tax under sub-section (1) shall, subject to the provisions of section 40, be final and binding on the applicant and all authorities subordinate to the Commissioner of State Tax including an Appellate Authority:

Provided that the decision of the Commissioner of State Tax shall not affect the liabilities of any person under this Act as respects any sale or purchase effected prior to such determination.

(6) The Commissioner of State Tax may, on application or otherwise, at any time within a period of three years from the date of the orders passed under sub-section (1), rectify any error apparent on the face of the record :

Provided that no such rectification which is prejudicial to a person shall be made, unless the Commissioner of State Tax has given notice to the person affected and has allowed him a reasonable opportunity of being heard.