Section 49A(9) in The Himachal Pradesh Value Added Tax Act, 2005
(9)The order of the Authority shall be binding only.-(i)on the applicant who seeks the advance ruling;(ii)in respect of the goods or transaction in relation to which it is sought; and(iii)in the proceedings before the officers of the Department (other than the Commissioner and the appellate Tribunal) relating to such applicant.
