102. Determination of certain disputed questions.

(1) If any question arises, otherwise than in a proceeding before a court or, Tribunal or before a notice initiating assessment proceeding under section 46, is served upon the registered dealer, whether--

(a) any tax is at all payable in respect of any particular sale or purchase of goods, or if tax, is payable, the rate thereof ; or

(b) any goods shall be treated as capital goods within the meaning of subsection (6) of section 2 or not, the Commissioner may, upon application, in prescribed manner and with prescribed fees, determine such question by an order passed in writing after giving such dealer an opportunity of being heard.

(2) If any question, referred to in sub-section (1), arises from any order passed under any other provision of this Act, such question shall not be determined under this section.