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Constitution of Appellate Authority for Advance Ruling.

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..... dvance Ruling . 16 . (1) The Central Government shall, by notification, constitute an Appellate Authority to be known as the (name of the Union territory) Appellate Authority for Advance Rulin .....

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..... (i) the Chief Commissioner of central tax as designated by the Board; and (ii) the Commissioner of Union territory tax having jurisdiction over the applicant. - - statute, statutory provisions .....

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