Section 40(1) in The Rajasthan Sales Tax Act, 1994
(1)Where any question arises otherwise than in any proceeding before a court or in any proceeding under Section 27, 28, 29 or 30 whether for the purpose of this Act-(a)any person is a dealer; or(b)any particular dealer is required to be registered; or(c)any transaction is a sale, and if so, the sale price thereof; or(d)any tax is payable in respect of any particular sale or purchase, or if tax is payable, the point and the rate thereof; or(e)any particular thing done to any goods amounts to or results in the manufacture of goods;the Commissioner shall make an order determining such question.
