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    <description>This Chapter defines advance ruling as a ruling by the Authority on a question raised by the applicant under section 258 within the scope specified under section 256, and defines &quot;applicant&quot; and &quot;application&quot; in relation to sub-section (1) of section 258. It also defines &quot;appellant&quot; as a public sector company or the Commissioner preferring an appeal under sub-section (1) of section 262, and identifies the &quot;Authority&quot;, &quot;Chairperson&quot;, &quot;Vice-chairperson&quot; and &quot;Member&quot; for the advance rulings mechanism.</description>
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