(a)[ "Assessing authority" means any officer appointed or deemed to have been appointed under VAT Act and authorised by the Commissioner to make assessment under that Act;] [Substituted by Act No. Orissa 10 of 2005, dated 9.9.2005.];(aa)[ "Advance Ruling Authority" means the Orissa Sales Tax Tribunal constituted under sub-section (1) of section 4 of the VAT Act; [Inserted by Act No. Orissa 2 of 2012, dated 15.2.2012.](ab)"Advance Ruling" means a determination made by the Advance Ruling Authority of a disputed question raised under section 17-A;(ac)"Applicant for Advance Ruling" means a registered dealer registered under the Act, or a person who has filed an application under section 17-A;(ad)"Assessing Authority" means any officer appointed or deemed to have been appointed under the VAT Act and authorised by the Commissioner to make assessment under that Act;].
