Appeal limits by tax department restrict filing to cases exceeding thresholds; non-filing does not create estoppel for future appeals. Central tax board authority sets monetary thresholds limiting the department's ability to file appeals to curb small-value litigation; appeals are permitted by forum only when the prescribed tax-effect thresholds are exceeded. Failure to file an appeal in one assessment year or against one assessee does not constitute waiver or estoppel, and the department may appeal the same issue in other years or against other taxpayers.