Definitions.

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..... wise 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 (2) of section 97 or su .....

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..... ng, constituted under section 96; (e) "Appellate Authority" means the Appellate Authority for Advance Ruling constituted under section 99. -
Statute, statutory provisions legislation, .....

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