Manner of Pronouncement of advance ruling by National Appellate Authority [Section 101C]

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Full Text of the Document

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....he officer authorised by the Commissioner, all Principal Chief Commissioners, Chief Commissioners of Central tax and Chief Commissioner and Commissioner of State tax of all States and Chief Commissioner and Commissioner of Union territory tax of all Union territories, pass such order as it thinks fit, confirming or modifying the rulings appealed against. * Deemed no Pronouncement passed by NAAAR....