(1)The Commissioner,-(i)either on his own motion on any question in respect of the rate of tax on any goods may, at any time; or(ii)if any question is raised by a dealer in respect of the rale of tax on any goods shall, within six months from the date 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.
