The Central Goods and Services Act, 2017 (CGST Act) Section 97 – Application for advance ruling (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be prescribed stating the question on which the advance ruling is
The Central Goods and Services Act, 2017 (CGST Act) Section 96 – Authority for advance ruling Subject to the provisions of this Chapter for the purposes of this Act the Authority for advance ruling constituted under the provisions of a State Goods and Services Tax Act or Union Territory Goods and Services Tax Act shall be
The Central Goods and Services Act, 2017 (CGST Act) Section 95 – Definitions In this chapter unless the context otherwise requires–– (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority or the National Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section
Section 40 of The Indian Evidence Act, 1872 40. Previous judgments relevant to bar a second suit or trial.—The existence of any judgment, order or decree which by law prevents any Courts from taking cognizance of a suit or holding a trial is a relevant fact when the question is whether such Court ought to
Section 39 of The Indian Evidence Act, 1872 1[39. What evidence to be given when statement forms part of a conversation, document, electronic record, book or series of letters or papers.—When any statement of which evidence is given forms part of a longer statement, or of a conversation or part of an isolated document, or
Section 38 of The Indian Evidence Act, 1872 38. Relevancy of statements as to any law contained in law-books.—When the Court has to form an opinion as to a law of any country, any statement of such law contained in a book purporting to be printed or published under the authority of the Government of
Section 37 in The Indian Evidence Act, 1872 37. Relevancy of statement as to fact of public nature, contained in certain Acts or notifications.—When the Court has to form an opinion as to the existence of any fact of a public nature, any statement of it, made in a recital contained in any Act of
Section 36 of The Indian Evidence Act, 1872 36. Relevancy of statements in maps, charts and plans.—Statements of facts in issue or relevant facts, made in published maps or charts generally offered for public sale, or in maps or plans made under the authority of 1[the Central Government or any State Government], as to matters
Section 35 of The Indian Evidence Act, 1872 35. Relevancy of entry in public 1[record or an electronic record] made in performance of duty.—An entry in any public or other official book, register or 1[record or an electronic record], stating a fact in issue or relevant fact, and made by a public servant in the
Section 34 of The Indian Evidence Act, 1872 34. 1[Entries in books of account including those maintained in an electronic form] when relevant.—1[Entries in books of accounts including those maintained in an electronic form], regularly kept in the course of business, are relevant whenever they refer to a matter into which the Court has to