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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>Authority for Advance Ruling constituted by government with specified two-member composition and prescribed appointment terms.</h1> An Authority for Advance Ruling is to be constituted by government notification, and may be an Authority situated in another State. The Authority shall consist of one central tax officer member and one State tax officer member, appointed respectively by the Central and State Governments. Qualifications, appointment methods and terms and conditions of service of members are to be prescribed.

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