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<h1>Appeal Dismissed Due to Low Tax Effect; Pending Applications to Be Resolved per Decision.</h1> The SC dismissed the appeal on the grounds of low tax effect, as argued by the appellant's counsel. Any pending applications related to the case will be ... Summary order. Appeal dismissed on account of low tax effect; pending applications disposed of. The Supreme Court dismissed the appeal due to low tax effect as submitted by the appellant's counsel Mr. Rupesh Kumar. Pending applications, if any, will be disposed of accordingly.