Section 49A(1) in The Himachal Pradesh Value Added Tax Act, 2005
(1)The Commissioner may constitute an 'Authority' for Advance Ruling, consisting of at least one Additional Commissioner or Joint Commissioner, one Zonal Collector and one Deputy Commissioner (Legal) or Assistant Commissioner (Legal) to clarify the rate of tax in respect of any goods or the exigibility to tax of any transaction or eligibility of deduction of input tax or liability of deduction of tax at source under the Act, in respect of any case or class of cases as the Commissioner may specify. (2) Any registered dealer seeking advance ruling under this section shall make application to the Authority in such form, accompanied by proof of payment of such fee and paid in such manner as may be prescribed.
