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<h1>Supreme Court Dismisses Appeal Due to Minimal Tax Effect and Precedent Set by Laghu Udyog Bharthi Case</h1> The Supreme Court dismissed the appeal based on minimal tax effect and precedent from the Laghu Udyog Bharthi v. Union of India case. - 2015 (40) S.T.R. ... GTO service - Tribunal [2006 (12) TMI 504 - CESTAT CHENNAI] allowed the appeal of the assessee - Not only the tax effect is minimal, even otherwise the case is squarely covered against the Department by the judgment of this Court in Laghu Udyog Bharthi v. Union of India [1999 (7) TMI 1 - SUPREME COURT OF INDIA]. The appeal is, accordingly, dismissed. The Supreme Court dismissed the appeal citing minimal tax effect and precedent from the Laghu Udyog Bharthi v. Union of India case. (2016 (1) TMI 701 - SC)