Determination of specific questions

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....nbsp;  (3)  An application for the determination of a determinable question may not be made after -            (a) the Commissioner has commenced the audit of the person pursuant to section 58 of this Act; or            (b) the Commissioner has issued an assessment for the tax period in which the transaction that is the subject of the determinable question occurred.      Explanation:  For the purposes of this sub-section, the Commissioner shall be deemed to have commenced the audit of a person under section 58 of this Act when the Commissioner serves a notice to this effect.   &nbs....

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....ler which arises in a tax period, and the time at which an adjustment to tax or tax credit arises;            (j) whether any transaction is or would be the import of goods;            (k) the value of any goods imported into Delhi;            (l)  the rate of tax that is payable on a sale or import of goods and the classification of the goods under the Schedules;            (m) whether a transaction is the purchase of goods, or requires an adjustment to be made under section 10 of this Act arising out of a purchase; ....

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....le question which the person believes to be correct (in this section called the "proposed determination");       the Commissioner shall be deemed for the purposes of this Act to have made and issued to the person on the day after the expiry of the prescribed period, a determination of the determinable question in the terms of the proposed determination.       (7)  The Commissioner may -            (a) direct that the determination shall not affect the liability of any person under this Act with respect to any transaction effected prior to the determination;            (b)....