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    <title>Applicability of advance ruling.</title>
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    <description>An advance ruling under this Chapter binds only the applicant who sought it and the concerned or jurisdictional officer in respect of that applicant, and remains binding only so long as the law, facts or circumstances supporting the original ruling have not changed.</description>
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      <description>An advance ruling under this Chapter binds only the applicant who sought it and the concerned or jurisdictional officer in respect of that applicant, and remains binding only so long as the law, facts or circumstances supporting the original ruling have not changed.</description>
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