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of <h1>Submit Case Statement in Form DVAT-42 for Section 84 Determination; Include Draft Ruling, Fee, and Compliance Declaration.</h1> Under the Delhi Value Added Tax Rules, 2005, any individual seeking a determination from the Commissioner under Section 84 must submit a concise case statement in Form DVAT-42, clearly outlining the question and its basis. This submission can include a draft ruling and must be accompanied by a fee. The statement must declare that the question does not arise from any previous orders under specific Delhi tax acts. The Commissioner will review the materials and issue a written decision within six months. If this timeframe is not met, specific provisions under Section 84 apply.
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