Definitions.

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..... ss the context otherwise requires, (a) advance ruling means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section .....

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..... cation means an application made to the Authority under sub-section (1) of section 97; (e) Authority means the Authority for Advance Ruling, constituted under section 96. - - statute, .....

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