After Section 48 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006), the following Section shall be inserted, namely:—
"48-A. Clarification and Advance Ruling.—
(1) The Government may constitute a State Level Authority for Clarification and Advance Ruling, (hereinafter in this Section, referred to as theAuthority) comprising of the Commissioner of Commercial Taxes and twoAdditional 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
(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
(ii) Inrespect 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.
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