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<h1>The Supreme Court dismissed the appeals as the tax effect was only approximately Rs. Four lakhs.</h1> The Supreme Court dismissed the appeals as the tax effect was only approximately Rs. Four lakhs. - 2015 (321) E.L.T. A274 (SC) Monetary limit involved in the appeal - Held that:- Since the tax effect in the instant appeals is only Rs. Four lakhs approximately, these appeals are dismissed on this ground alone. Legal Judgment Summary:- Court: Supreme Court- Citation: 2015 (4) TMI 1260 - SC Order- Justices: Mr. A.K. Sikri and Mr. Rohinton Fali Nariman- Decision: Appeals dismissed due to tax effect of only Rs. Four lakhs approximately.