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    <title>Amendment of section 104.</title>
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    <description>The amendment extends the advance ruling provision to cover pronouncements by an additional appellate body and links the section to the related appellate mechanism. It further provides that an advance ruling by that appellate body shall be void if obtained by fraud, suppression of material facts, or misrepresentation of facts.</description>
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      <description>The amendment extends the advance ruling provision to cover pronouncements by an additional appellate body and links the section to the related appellate mechanism. It further provides that an advance ruling by that appellate body shall be void if obtained by fraud, suppression of material facts, or misrepresentation of facts.</description>
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