Download Kerala Vat Form NO. 24

Download Kerala VAT FORM NO. 24: Application for Clarification under Section 94 of the Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 78

(1) Every application under section 94 shall be in Form No. 24 and shall be verified in the manner specified therein.

(2) The application shall be accompanied–

(a) where clarification in respect of rate of tax on any commodity is sought, by any literature giving details of the process of manufacture, ingredients, classification under Central Excise Tariff or other relevant material which will aid in arriving at a decision;

(b) where clarification in respect of the nature of any transaction is sought, by copies of any document with reference to which the clarification in sought;

(c) where clarification whether a particular person is a dealer is sought, by the details of the activities undertaken by the person; and

(d) in other cases by such details as would help in arriving at a decision on the issue.

(3) The Commissioner may, if he deems it necessary for taking a decision under section 94, consult the Empowered Committee.

As per section 94 of the Kerala Value Added Tax Act, 2003

(1) If any dispute arises, otherwise than in a proceedings before any appellate or revisional authority or in any court or tribunal, as to whether, for the purpose of this Act, –

(a) any person is a dealer; or

(b) any transaction is a sale; or

(c) any particular dealer is required to be registered; or

(d) any tax is payable in respect of any sale or purchase, or if tax is payable, the point and the rate thereof; or

(e) any activity carried out in any goods amounts to or results in the manufacture of goods; such dispute shall be decided by the Commissioner on application by a dealer or any other person.

(2) The Commissioner shall decide the question after giving the parties to the dispute a reasonable opportunity to put forward their case and produce evidence and after considering such evidence and hearing the parties.

(3) Every application by a dealer or any other person other than an officer acting on behalf of the Government under sub-section (1) shall be in such form as may be prescribed and shall be accompanied by a fee of five hundred rupees. (4) Where any question arises from any order already passed or any proceedings recorded under this Act, or any earlier law no such question shall be entertained for determination under sub-section (1).

(5) Every order issued by the Commissioner under sub-section (1) shall, subject to the provisions of section 62, be final and binding on the applicant and all authorities subordinate to the Commissioner including Deputy Commissioner (Appeals).

Provided that the decision of the Commissioner shall not affect the liabilities of any person under this Act as respects any sale or purchase effected prior to such determination.

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