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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 Authority constitution requires central and state tax members appointed under prescribed qualifications and terms.</h1> The State Government shall notify an Authority to be known as the Uttarakhand Authority for Advance Ruling and may, on Council recommendation, notify an Authority in another State to act for Uttarakhand. The Authority shall consist of one member from central tax and one member from State tax, to be appointed respectively by the Central Government and the State Government. Qualifications, method of appointment, and terms and conditions of the members' services are to be prescribed.

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