Advance Ruling Denied: Application Rejected as Applicant Was Service Recipient, Not Supplier; Article 243W and Pure Services Discussed.

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....Scope of Advance Ruling application - functions entrusted to a municipality under article 243W of the Constitution - pure services or not - In the present case the applicant is recipient of the services and not supplier of such services. Accordingly, the application is not liable for admission and therefore rejected. - AAR....