https://www.taxtmi.com/caselaws?id=163087 Section 59A of the Kerala General Sales Tax Act, 1963 empowers the Commissioner only to clarify the specific matters listed in that provision, such as dealer status, sale character, registration liability, tax liability, and whether an activity amounts to manufacture. It does not extend to clarifying the contents or scope of an exemption certificate issued under a section 10 notification. Because an appellate remedy was available before the appellate committee under the sales tax exemption manual, the Commissioner was also barred from assuming jurisdiction over that matter. The refusal to clarify the exemption certificate was therefore upheld. en-us Wed, 13 Feb 2008 00:00:00 +0530 Fri, 21 Mar 2014 16:18:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163087 Section 59A of the Kerala General Sales Tax Act, 1963 empowers the Commissioner only to clarify the specific matters listed in that provision, such as dealer status, sale character, registration liability, tax liability, and whether an activity amounts to manufacture. It does not extend to clarifying the contents or scope of an exemption certificate issued under a section 10 notification. Because an appellate remedy was available before the appellate committee under the sales tax exemption manual, the Commissioner was also barred from assuming jurisdiction over that matter. The refusal to clarify the exemption certificate was therefore upheld. Case-Laws VAT and Sales Tax Wed, 13 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163087