https://www.taxtmi.com/acts?id=49608 The Chapter establishes an advance ruling regime: eligible applicants may seek determinations on classification, notification applicability to rates, and valuation principles; the Authority forwards applications to the Commissioner, may call records, allow or reject applications with reasons and hearings, pronounce written advance rulings and send certified copies. Rulings are binding on the applicant and on the Commissioner and subordinate authorities insofar as they concern the applicant, but cease to bind if law or facts change. The Authority may void rulings obtained by fraud and has civil court powers to enforce procedure. en-us Sat, 22 Feb 2025 12:22:06 +0530 Sat, 22 Feb 2025 12:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49608 The Chapter establishes an advance ruling regime: eligible applicants may seek determinations on classification, notification applicability to rates, and valuation principles; the Authority forwards applications to the Commissioner, may call records, allow or reject applications with reasons and hearings, pronounce written advance rulings and send certified copies. Rulings are binding on the applicant and on the Commissioner and subordinate authorities insofar as they concern the applicant, but cease to bind if law or facts change. The Authority may void rulings obtained by fraud and has civil court powers to enforce procedure. Act-Rules F. Acts / Amendment Acts Sat, 22 Feb 2025 12:22:06 +0530 https://www.taxtmi.com/acts?id=49608