Advance ruling applications: pending files and records transfer to the Board for Advance Rulings following statutory amendment. The amendment omits specified indirect tax cross-references from the advance ruling provision effective on a notified date, and inserts a transitional clause providing that applications filed before that date, for which no order or ruling has yet been made, together with all records on the Authority's file, will be transferred to and deemed records of the Board for Advance Rulings for all purposes.
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.
Advance ruling applications: pending files and records transfer to the Board for Advance Rulings following statutory amendment.
The amendment omits specified indirect tax cross-references from the advance ruling provision effective on a notified date, and inserts a transitional clause providing that applications filed before that date, for which no order or ruling has yet been made, together with all records on the Authority's file, will be transferred to and deemed records of the Board for Advance Rulings for all purposes.
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