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    <title>Advance ruling passed by the authority of one particular state is not binding on the department of different state and third-party taxpayer</title>
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    <description>An advance ruling issued by a State authority is applicant-specific and binds only the applicant and the concerned jurisdictional officer; it does not bind the tax department of a different State or third-party taxpayers who did not participate in the ruling.</description>
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      <description>An advance ruling issued by a State authority is applicant-specific and binds only the applicant and the concerned jurisdictional officer; it does not bind the tax department of a different State or third-party taxpayers who did not participate in the ruling.</description>
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