Section 85 in Daman and Diu Value Added Tax Regulation, 2005
85. Ruling on general questions.
(1)The Commissioner may, by notification, publish his ruling on the answer to any question involving the interpretation of any issue under this Regulation or application of this Regulation to a class of persons or class of transactions.(2)A ruling issued by the Commissioner under this section may be issued subject to such restrictions and conditions as the Commissioner may deem fit.(3)The ruling shall come into force on the date mentioned in the ruling or, if no date is stated in the ruling, on the date of publication in the Official Gazette.(4)Where -(a)the Commissioner has published a ruling in respect of a class of persons or transactions;(b)a person implements a transaction or undertakes any action based on the ruling;(c)the ruling has, at the time of implementing the transaction or undertaking the action, not been withdrawn by the Commissioner; and(d)according to the terms of the ruling, the ruling purports to apply to the transaction or action undertaken by the person,no assessment which is inconsistent with the ruling, shall be made by the Commissioner or any other authority against that person and no penalty may be imposed on the person if the ruling is later held incorrect.Explanation. - A person may rely on the ruling of the Commissioner or on the determination made under section 84.(5)The Commissioner may, by notification, withdraw or confirm or amend a ruling already issued under this section but such withdrawal or confirmation or amendment shall not affect the entitlement of any person to rely on the ruling with respect to any transaction or action commenced or completed by him prior to such withdrawal or confirmation or amendment.
