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....pter, unless the context otherwise requires, - (a) "advance ruling" means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub....

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....pplication" means an application made to the Authority under sub-section (1) of section 97; (e) "Authority" means the Authority for Advance Ruling, constituted under section 96; (f) "Appellate A....