Determination of disputed questions (1) If any question arises, otherwise than in a proceeding pending before a court or before an Assessing Authority under Section 7 or Section 21, whether, for the purposes of this Act, (a) any person or association of persons, society, club, firm company, corporation, undertaking or Government Department is a dealer; or (b) any particular thing done to any goods amounts to or results in the manufacture of goods within the meaning of that term; or (c) any transaction is a sale or purchase and, if so, the sale or purchase price, as the case may be, therefore; or (d) any particular dealer is required to obtain, or to apply for the renewal of registration ; or (e) any tax is payable in respect of any particular sale or purchase and, if so, the rate thereof, the person or the dealer concerned may, after depositing the fee specified in Section 32, submit an application to the Commissioner of Sales Tax, along with such documents as may be prescribed.