Monetary limit for tax appeals bars maintainability and prevents adjudication of substantial questions of law.

Tax appeals governed by the applicable monetary limit were held not maintainable, including pending appeals falling below the prescribed threshold. Relying on the binding instruction, the Court treated the threshold as decisive and did not examine the framed substantial questions of law on merits once maintainability failed. The appeals were therefore dismissed, and the questions of law were stated to be answered in favour of the assessee and against the Revenue.

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Issues: Whether the tax appeals were maintainable in view of the monetary limit, and the effect of that conclusion on the substantial questions of law framed in the appeals.

Analysis: The appeals arose from a common order and were governed by the monetary limit applicable to tax appeals. In view of the binding instruction relied upon by the Court, appeals below the prescribed threshold were not maintainable, including pending appeals. Once the appeals failed on maintainability, the framed questions did not require adjudication on merits in the present proceedings.

Conclusion: The tax appeals were not maintainable and were dismissed. The questions of law were answered in favour of the assessee and against the Revenue.

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