Low tax effect threshold bars departmental appeal where no exception for constitutional or ultra vires challenge applies.

Departmental appeals before the Tribunal are subject to the Board's monetary threshold for tax effect, and the appeal was held not maintainable where the disputed demand fell below that limit. The recognised exceptions for low-tax-effect cases did not apply because the matter did not involve constitutional validity, nor did it challenge any notification, instruction, order, or circular as illegal or ultra vires. The appeal was therefore dismissed on the ground that the tax effect was too low to justify Tribunal review.

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Issues: Whether the departmental appeal was maintainable in view of the monetary limit prescribed for appeals before the Tribunal.

Analysis: The dispute concerned a small tax demand that had been dropped by the appellate authority. The Tribunal examined the Board's instructions fixing a monetary threshold for departmental appeals and the limited exceptions permitting contest notwithstanding the amount involved. It found that the case did not involve any challenge to constitutional validity and did not turn on any finding that a notification, instruction, order, or circular was illegal or ultra vires. The invoked exception therefore did not apply.

Conclusion: The departmental appeal was not maintainable and was dismissed on the ground of low tax effect.

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