Section 57(1) in Uttaranchal Value Added Tax Act, 2005
(1)If any question arises, otherwise than in a proceeding pending before a court or before an Assessing Authority under Section 25, Section 26 or Section 29, 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, as the case may be, the purchase price therefore ; or(d)any particular dealer is required to obtain registration; or(e)any tax is payable in respect of any particular sale or purchase and, if so, the rate thereof, the person or the dealer concerned may, after depositing the fee specified in Section 74 submit an application to the Commissioner along with such documents as may be prescribed.
