Definitions.

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..... n questions specified in sub-section (2) of section 97 or sub-section (1) of section 100 2 [ or of section 101C ] , in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant; (b) Appellate Authority means the Appellate Authority for Advance Ruling referred to in section 99; (c) applicant means any person registered or desirous .....

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