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    <description>Interim stay of an order declaring an earlier advance ruling void ab initio was refused because a stay would revive that ruling despite the impugned finding of misrepresentation of material facts. The scope of the power to invalidate an advance ruling, the alleged misrepresentation, and procedural fairness were identified as issues requiring detailed examination at final hearing. The appeal was admitted for final adjudication, but interim relief was denied.</description>
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