Advance ruling to be void in certain circumstances.

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..... een obtained 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 thereupon all the provisions of this Act or the rules made there under shall apply to the applicant as if such advance ruling had never been made: Provided that no order shall be passed under this sub-secti .....

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