Section 55(1) in The Maharashtra Value Added Tax Act, 2002
(1)[On and from such date, as the State Government may, by notification in the Official Gazette, specify, any registered dealer] [This portion was substituted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 32(1)(a)] may apply in the prescribed form and manner, to the Tribunal for obtaining an advance ruling on the interpretation of any provision of this Act, rules or notifications[in respect of a transaction proposed to be undertaken by him,] [ These words were inserted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 32(1)(b).] even though any question relating to the said provision has not arisen in any proceeding.
