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    <title>Applicability of advance ruling.</title>
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    <description>Advance rulings under this Chapter are binding only on the applicant who sought the ruling and on the concerned or jurisdictional officer in respect of that applicant, and remain binding unless the law, facts or circumstances supporting the original ruling have changed.</description>
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      <description>Advance rulings under this Chapter are binding only on the applicant who sought the ruling and on the concerned or jurisdictional officer in respect of that applicant, and remain binding unless the law, facts or circumstances supporting the original ruling have changed.</description>
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