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of <h1>SC dismisses Special Leave Petitions on tax grounds, leaves legal question open. Delay condoned, pending applications disposed.</h1> The SC dismissed the Special Leave Petitions due to low tax effect, leaving the question of law open. Delay was condoned, and pending applications were ... Scope of deferred tax within the meaning of Section 61(2)(d)(iii) of the Haryana Value Added Tax Act, 2003 read with Rule 69 of Haryana Value Added Tax Rules, 2003 - Held that:- Even when the issue is pending in some other cases, it is not necessary to entertain these petitions because of very low tax effect - SLP dismissed. The Supreme Court dismissed the Special Leave Petitions due to low tax effect, leaving the question of law open. Delay was condoned, and pending applications were disposed of.
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