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of <h1>The SC dismissed the appeals due to the tax effect being only Rs. 1.5 lakhs.</h1> <h3>Assistant Commissioner (CT) Chennai & Anr. Versus Khivaraj Motors Ltd.</h3> The SC dismissed the appeals due to the tax effect being only Rs. 1.5 lakhs. - Assistant Commissioner (CT) Chennai & Anr. Versus Khivaraj Motors Ltd. - TMI Maintainability of appeal - monetary limit involved in the appeal - HELD THAT:- The tax effect involved in these appeals is only ₹ 1.5 lakhs. The appeal cannot be entertained - the appeal is dismissed. The Supreme Court of India dismissed the appeals as the tax effect involved was only Rs. 1.5 lakhs, refusing to entertain them.
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