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    <description>Advance ruling jurisdiction is confined to questions relating to a supply of goods or services, or both, undertaken or proposed to be undertaken by the applicant. Where the applicant is only the recipient of immovable property and not the supplier in the impugned transaction, the statutory precondition for maintainability is not satisfied. The Authority therefore declined to examine the taxability issue on merits and rejected the application at the threshold for want of jurisdiction.</description>
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      <description>Advance ruling jurisdiction is confined to questions relating to a supply of goods or services, or both, undertaken or proposed to be undertaken by the applicant. Where the applicant is only the recipient of immovable property and not the supplier in the impugned transaction, the statutory precondition for maintainability is not satisfied. The Authority therefore declined to examine the taxability issue on merits and rejected the application at the threshold for want of jurisdiction.</description>
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