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..... e context otherwise requires, - (a) "advance ruling" means a written decision provided by the Authority or, as the case may be, the Appellate Authority to an applicant on matters or on questions spec .....

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..... 97; (d) "Authority" means the Authority for Advance Ruling, constituted under section 95; (e) "Appellate Authority" means the Appellate Authority for Advance Ruling constituted under sect .....

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