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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Advance ruling applications allowed before or during a supply, but barred if the same question is already pending in proceedings.</h1> An applicant may file for an advance ruling before commencing a proposed supply or during an ongoing supply of goods or services; however, the application is precluded if the identical question is already pending or has been decided in any proceedings involving that applicant.

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