Section 80(1) in The Gujarat Value Added Tax Act, 2003
(1)if any question arises, otherwise than in proceedings before a court, or proceedings under section 33,34, or 35 whether for the purposes of this Act.(a)Any person, society, club or association or any firm or any branch or department or any firm is a dealer, or(b)any particular thing done to any goods amounts to or results in the manufacture of goods within the meaning of that term, or(c)any transaction is a sale or purchase, or(d)any particular dealer is required to be registered, or(e)any tax is payable in respect of any particular sale or purchase or if tax is payable the rate thereof, or(f)any tax credit is admissible under section 11 or section 12.[the Commissioner, Special Commissioner, Additional Commissioner or Joint Commissioner] [These words were substituted for the words 'the Commissioner' by Gujarat 6 of 2006 Section 39(1)] shall make an order determining such question.
