Appeal dismissed; appellant may seek HC remedies within 4 weeks without limitation issues, no further SC challenge allowed.

The SC disposed of the appeal, allowing the appellant to seek remedies before the HC within four weeks, ensuring the issue of limitation would not be raised if acted upon promptly. The SC upheld the HC's decision, referencing a prior case involving Commercial Taxes Officer Circle 'D', Jodhpur vs. M/s Bhawani Emporium. No liberty was granted to challenge the impugned order before the SC if the appellant fails in the HC proceedings. All pending applications were deemed disposed of.

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Issues involved:
The judgment involves the interpretation of a previous court decision and the applicability of the same to the current case, as well as the reservation of liberty for the appellant to seek remedies before the High Court.

Interpretation of Previous Court Decision:
The High Court's judgment in a specific case was considered, where it was noted that the controversy in the present case was believed to be covered by a decision in a previous case involving Commercial Taxes Officer Circle 'D', Jodhpur vs. M/s Bhawani Emporium. However, the appellant's counsel argued that the current case's facts were distinct from the previous judgment. It was also highlighted that the High Court's decision in the mentioned case had been upheld by the Supreme Court, indicating a level of finality in the matter.

Reservation of Liberty for Appellant:
The Supreme Court disposed of the appeal while reserving liberty for the appellant to pursue available legal remedies before the High Court concerning the impugned judgment. The appellant was given a timeframe of four weeks to take action, with a specific mention that the issue of limitation should not be raised by the High Court if the appellant acts within the stipulated period. However, no liberty was granted to challenge the impugned order before the Supreme Court if the appellant is unsuccessful in the High Court proceedings.

Conclusion:
The appeal was disposed of with the mentioned reservations for the appellant, and any pending applications were also deemed disposed of as part of the judgment.

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