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..... ection (2) of section 97 or sub-section (1) of section 100 2[or of section 101C], in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant; (b) "Appellate Authority" means the Appellate Authority for Advance Ruling referred to in section 99; (c) "applicant" means any person registered or desirous of obtaining registration u .....

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