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<h1>Civil Appeals Dismissed as Moot After High Court Resolves Main Issue; All Related Applications Also Closed.</h1> <h3>COMMISSIONER, VALUE ADDED TAX Versus M/s. SHIV SHAKTI KIRANA KENDRA</h3> COMMISSIONER, VALUE ADDED TAX Versus M/s. SHIV SHAKTI KIRANA KENDRA - TMI The Supreme Court dismissed the Civil Appeals as they were rendered infructuous due to the main matter being disposed of by the High Court. Pending applications were also disposed of.