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    <title>ADVANCE RULING ON COMPOSITE SUPPLY –DECLARED VOID AB- INITIO BY APPELLATE AUTHORITY</title>
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    <description>The Appellate Authority found that the applicant suppressed the existence of a pending investigation into the franchisor&#039;s classification of identical ice cream supplies; because material facts relating to admissibility were concealed, the earlier advance ruling classifying retail sales as goods was vitiated and declared void ab initio under statutory provisions permitting annulment for fraud or suppression.</description>
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      <description>The Appellate Authority found that the applicant suppressed the existence of a pending investigation into the franchisor&#039;s classification of identical ice cream supplies; because material facts relating to admissibility were concealed, the earlier advance ruling classifying retail sales as goods was vitiated and declared void ab initio under statutory provisions permitting annulment for fraud or suppression.</description>
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