(1) Every application under section 59A shall be in Form 31D and shall be verified in the manner specified therein.

(2) The application shall be accompanied-

(a) where clarification in respect of rate of tax on any commodity is sought, by any literature giving details of the process of manufacture, ingredients, classification under Central Excise Tariff or other relevant materials which will aid in arriving at a decision;

(b) where clarification in respect of the nature of any transaction is sought, by copies of any document with reference to which the clarification is sought;

(c) where clarification whether a particular person is a dealer is sought, by the details of the activities undertaken by the person: and

(d) in other cases by such details as would help in arriving at a decision on the issue.