Section 48A in Tamil Nadu Value Added Tax Act, 2006
48A. [ Clarification and Advance Ruling. [Inserted by Section 2 of Tamil Nadu Amendment Act 26 of 2011 with immediate effect, that is , effect from the date of publication in the Gazette viz., 27th September 2011]
(1)The Government may [constitute] a State Level Authority for Clarification and Advance Ruling, (hereinafter in this section, referred to as the Authority) comprising of the Commissioner of Commercial Taxes and two Additional Commissioners to clarify, any point concerning the rate of tax, on an application by a registered dealer:Provided that no such application shall be entertained unless it is accompanied by proof of payment of such fee, paid in such manner, as may be prescribed.(2)No application shall be entertained where the question raised in the application,-(i)is already pending before any appellate or revising authority of the department or Appellate Tribunal or any Court; or(ii)relates to an issue which is designed apparently for avoidance of tax :Provided that no application shall be rejected under this sub-section without giving the applicant a reasonable opportunity of being heard and where the application is rejected, reasons for such rejection, shall be recorded in the order:(3)The order of the authority shall be binding,-(i)on the applicant who has sought for the clarification or advance ruling ;(ii)in respect of the goods in relation to which the clarification or advance ruling was sought ; and(iii)on all the officers working under the control of the Commissioner of Commercial Taxes.(4)The Authority shall have power to review, amend or revoke its clarification or advance ruling at any time for good and sufficient cause after giving an opportunity of being heard to the affected parties.(5)An order giving effect to such review or amendment or revocation shall not be subject to the period of limitation]
