Tax liability and rate of tax disputes: connected matters listed for further hearing, detached petitions disposed as the lis no longer survived.

Special Leave Petitions on tax liability and the applicable rate of tax were treated differently depending on whether the dispute still survived between the parties. In the connected matters, the Supreme Court directed the cases to be listed for further hearing. In the detached Special Leave Petitions, the Court disposed of the matters because the lis between the parties no longer survived for consideration.

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Issues: Whether the Special Leave Petitions concerning tax liability and rate of tax survived for consideration.

Outcome: In the connected matters, the cases were directed to be listed for further hearing. In the detached Special Leave Petitions, the Court disposed of the matters on the ground that the lis between the parties no longer survived for consideration.

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