Advance ruling to be void in certain circumstances.

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....d in certain circumstances. (1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of section 98 or under sub-section (1) of section 101....

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