Monetary limits for government appeals set; appeals below prescribed thresholds generally not filed, with defined exclusions. Fixes monetary limits below which State tax officers shall not file appeals or Special Leave Petitions in revenue matters, prescribes principles for computing the amount involved (including aggregation across tax, interest, penalty, late fee and refunds and for composite orders), and sets exclusions where appeals must be decided on merits irrespective of amount, while requiring recording that non-filing is due to the monetary limit and that non-filing shall not create precedent or imply departmental acquiescence.