The statutory bar on admission of an advance-ruling application...

The statutory bar on admission of an advance-ruling application applies where the same question concerning the applicant is already pending or has been decided in proceedings. A transporter's supply-characterisation question-whether making vehicles available to another goods transport agency is exempt or taxable-formed the basis of a pending input-tax-credit reversal proceeding and had been decided for an earlier tax period. Both grounds precluded examination of classification, exemption, or taxability on the merits, and the application was rejected as not maintainable.