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    <title>Applicability of advance ruling.</title>
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    <description>Section 103 provides that an advance ruling by the Authority or Appellate Authority is binding on the applicant who sought it and on the concerned or jurisdictional officer in respect of that applicant, and remains binding only while the law, facts or circumstances supporting the original ruling remain unchanged.</description>
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      <description>Section 103 provides that an advance ruling by the Authority or Appellate Authority is binding on the applicant who sought it and on the concerned or jurisdictional officer in respect of that applicant, and remains binding only while the law, facts or circumstances supporting the original ruling remain unchanged.</description>
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