Binding determinations under the Delhi VAT Act require a focused application, facts, legal opinion and permit conditional assumptions by the Commissioner. Application via Form DVAT 42 permits a registered dealer to seek a binding determination from the Commissioner on a specific transaction by supplying identification, a precise question, factual details, implicated statutory provisions, a draft determination, and a supporting legal opinion and documents. Only one transaction per application is allowed; the applicant must have entered into or be contemplating the transaction. The Commissioner may request further information, assume specified future events for the determination, and impose conditions that must be met for the taxation law to apply.