Section 94(1) in The Kerala Value Added Tax Act, 2003
(1)If any dispute arises, otherwise than in a proceedings before any appellate or revisional authority or in any court or tribunal, as to whether, for the purpose of this Act, -(a)any person is a dealer; or(b)any transaction is a sale; or(c)any particular dealer is required to be registered; or(d)any tax is payable in respect of any sale or purchase, or if tax is payable, the point and the rate thereof; or(e)any activity carried out in any goods amounts to or results in the manufacture of goods; such dispute an authority consisting of three officers in the rank of Joint Commissioner or Deputy Commissioner nominated by the Commissioner on application by a dealer or any other person.
