Download Assam Vat Form-76
Download Assam vat FORM-76: Application Form for Determination of Disputed Question under Section 105 of the Assam Value Added Tax Rules, 2005
As per Assam Vat rule 57
Procedure for determination of disputed questions under section 105. —
(1) (a) Every dealer or every association of trade, commerce or industry desirous of 50 raising a question for determination of the rate of tax on any goods shall make an application to the Commissioner in Form-76; and
(b) Every dealer or every association of trade, commerce or industry before making such application shall deposit a fee of rupees one hundred and enclose with the application a copy of challan in proof of the payment of such fee.
(2) Every application referred to in clause (a) of sub-rule (1) shall be in quadruplicate;
(3) Separate application shall be made for each of the goods in respect of which determination of the rate of tax is sought.
(4) On receipt of the application, the Commissioner shall, after making such enquiry and calling for such additional information from the dealer or the association of trade, commerce or industry as he deems necessary and after giving such dealer or association of trade, commerce or industry an opportunity of being heard, pass an order determining the rate of tax in respect of the goods covered by the sale voucher received with the application.
(5) A copy of the order passed under sub-rule (4) shall be served on such dealer or association of trade, commerce or industry.
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