Definitions.

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..... less 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-sectio .....

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..... means the Authority for Advance Ruling, constituted under section 96; (e) Appellate Authority means the Appellate Authority for Advance Ruling constituted under section 99. - - statut .....

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