Definitions.

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..... requires, (a) advance ruling means a decision provided by the Authority or the Appellate Authority 1 [ or the National Appellate Authority ] to an applicant on matters or on questions specified in sub .....

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..... t; (d) application means an application made to the Authority under sub-section (1) of section 97; (e) Authority means the Authority for Advance Ruling referred to in section 96 ; 3 [ (f) National App .....

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