https://www.taxtmi.com/article/detailed?id=6193 Section 48A provides for an Authority to issue clarifications and advance rulings on tax-rate questions to registered dealers, subject to fee payment and exclusions where matters are pending before appellate forums or appear to be tax-avoidance schemes. Orders are binding on the applicant and specified goods and on officers under the Commissioner; the Authority may review, amend or revoke rulings for good cause after hearing. Rule 12A prescribes application form, fee, service to concerned authorities, evidentiary requirements, hearing procedure including ex parte disposal and revival, continuity on succession, and withdrawal before issuance of orders. en-us Thu, 02 Apr 2015 05:55:56 +0530 Thu, 02 Apr 2015 05:55:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6193 Section 48A provides for an Authority to issue clarifications and advance rulings on tax-rate questions to registered dealers, subject to fee payment and exclusions where matters are pending before appellate forums or appear to be tax-avoidance schemes. Orders are binding on the applicant and specified goods and on officers under the Commissioner; the Authority may review, amend or revoke rulings for good cause after hearing. Rule 12A prescribes application form, fee, service to concerned authorities, evidentiary requirements, hearing procedure including ex parte disposal and revival, continuity on succession, and withdrawal before issuance of orders. Articles Value Added Tax - VAT and CST Thu, 02 Apr 2015 05:55:56 +0530 https://www.taxtmi.com/article/detailed?id=6193