Definitions.

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..... se 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 sub .....

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..... ation made to the Authority under sub-section (1) of section 97; (e) "Authority" means the Authority for Advance Ruling, constituted under section 96; -
Statute, statutory provisions legislatio .....

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