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..... s In this Chapter, unless the 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 .....

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..... rity under sub-section (1) of section 116; (d) "Authority" means the Authority for Advance Ruling, constituted under section 114; (e) "Appellate Authority" means the Appellate Authority .....

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