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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 precedent: binding only for the matter and applicant; persuasive but not precedent for others.</h1> An advance ruling does not have precedent value like higher court judgments; it is binding only in respect of the matter referred and the applicant, while for others it carries persuasive value but no binding effect.

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