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<h1>Karnataka HC Dismisses Appeal; Aligns with SC Precedent, Upholds Relief for Respondent in Tax Assessment Dispute.</h1> The HC of Karnataka dismissed the appeal as infructuous, aligning with a prior order that granted relief to the respondent-assessee for an earlier ... - The High Court of Karnataka dismissed the appeal as infructuous based on a previous order granting relief to the respondent-assessee for the previous assessment year. The decision followed a judgment of the Apex Court in Commissioner of Central Excise, Vadodara-I v. Gujarat Carbon & Industries Ltd.