Appeals Dismissed for Low Tax Effect; Revenue May Request Recall if Tax Impact Changes or Exceptions Apply

In a SC judgment, the appeals were dismissed due to "low tax effect," with the Court not addressing the questions raised or examining the case merits. The order allows the Revenue the liberty to request a recall if the tax effect is later deemed significant or if the cases meet specified exceptions. All pending applications were disposed of.

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In the Supreme Court judgment, presided over by Chief Justice Sanjiv Khanna, Justice Sanjay Kumar, and Justice K.V. Viswanathan, the appeals were dismissed due to "low tax effect." The Court did not address the questions raised or examine the merits of the case. The order grants "liberty to the Revenue to ask for recall" if the tax effect is later determined to be significant or if the cases fall under specified exceptions. Any pending applications are also disposed of.

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