Form and manner of appeal to the Appellate Authority for Advance Ruling

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....appeal to the Appellate Authority for Advance Ruling (1) An appeal against the advance ruling issued under sub-section (6) of section 98 of the Act shall be made by an applicant on the common porta....

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....able by the said officer for filing the appeal. (3) The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein and all relevant documents accompanying such appeal sh....