Section 70(1) in The Chhattisgarh Value Added Tax Act, 2005
(1)If any question is raised by a dealer in respect of the rate of tax on any goods the Commissioner shall, within six months from the dale of receipt of the application made by the dealer for this purpose in the prescribed manner and on payment of such fee as may be prescribed, make an order determining the rate of tax on such goods in accordance with such procedure as may be prescribed.
