Leave petitions refused by High Courts: Board accepts non-appeal classifications and directs dissemination of case summaries. Board instruction organises High Court tax decisions into Statements B, C and D to record respectively: decisions not accepted but not appealed for specified reasons; decisions not accepted where appeals have been filed in the Supreme Court; and lists where leave petitions were refused by High Courts (accepted by the Board) and where special petitions were not granted. It also discontinues Statement A and directs prompt circulation to officers and authorised representatives.