(1)If any question arises, otherwise than in proceedings before a court, or before the Commissioner has commenced assessment or reassessment of a dealer under section 23 or 24, whether for the purposes of this Act,-(a)any person, society, club or association or any firm or any branch or department of any firm 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 as given in clause (h) of section 2; or(c)any transaction is a sale, and if so, the sale price therefor; or(d)any particular dealer is required to be registered; or(e)any tax is payable in respect of any particular sale, or if the tax is payable, the rate thereof,the Commissioner shall, within such period as may be prescribed, make an order determining such question.Explanation. - For the purposes of this sub-section, the Commissioner shall be deemed to have commenced assessment or reassessment of a dealer under section 23 or section 24, when the dealer is served with any notice by the Commissioner under section 23 or section 24 as the case may be.
