Section 102(1) in West Bengal Value Added Tax Act, 2003
(1)If any question arises, otherwise than in a proceeding before a court or, Tribunal or before a notice initiating assessment proceeding under section46, is served upon the registered dealer, whether-(a)any tax is at all payable in respect of any particular sale or purchase of goods, or if tax, is payable, the rate thereof ; or(b)any goods shall be treated as capital goods within the meaning of subsection(6) of section 2 or not, the Commissioner may, upon application, in prescribed manner and with prescribed fees, determine such question by an order passed in writing after giving such dealer an opportunity of being heard.
