Advance ruling to be void in certain circumstances

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..... ined by the applicant or the appellant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab-initio and there upon all the provisions of this Act or the rules made there under shall apply to the applicant or the appellant as if such advance ruling had never been made: Provided that no order shall be passed under this sub-sec .....

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