Advance ruling to be void in certain circumstances

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..... ection (6) of section 28-I has been obtained by the applicant by fraud or misrepresentation of facts, it may, by order, declare such ruling to be void ab initio and thereupon all the provisions of this Act shall apply 2 [***] to the applicant as if such advance ruling had never been made. 3 [Provided that in computing the period of two years referred to in clause (a) of sub-section (1) of .....

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