Advance Ruling to be void in certain circumstances

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....ance Ruling to be void in certain circumstances (1) Where the Authority or, as the case may be, the Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of section 1....

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....e passed under this sub-section unless an opportunity has been given to the applicant of being heard. Explanation.- The period beginning with the date of such advance ruling and ending with the date....