Section 56(1) in The Maharashtra Value Added Tax Act, 2002
(1)If any question arises, otherwise than in a proceedings before a Court or the Tribunal under section 55, or before the Commissioner has commenced assessment of a dealer under section 23, whether, for the purposes of this Act, -(a)any person, society, club or association or any firm or any branch or department of any firm, is a dealer, or(b)any particular person or dealer is required to be registered, or(c)any particular thing done to any goods amounts to or results in the manufacture of goods, within the meaning of that term, or(d)any transaction is a sale or purchase, or where it is a sale or purchase, the sale price or the purchase price, as the case may be, thereof, or(e)in the case of any person or dealer liable to pay tax, any tax is payable by such person or dealer in respect of any particular sale or purchase, or if tax is payable, the rate thereof, or(f)set-off can be claimed on any particular transaction of purchase and if it can be claimed, what are the conditions and restrictions subject to which such set-off can be claimed,the Commissioner shall, subject to rules, make an order determining such question.Explanation.- For the purposes of this sub-section, the Commissioner shall be deemed to have commenced assessment of the dealer under section 23 when the dealer is served with any notice by the Commissioner under that section.
