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    <description>Pending determination of the tax liability in the first appeal, the High Court balanced interim protection with revenue interests by granting only limited relief during the interregnum. It directed expeditious disposal of the appeal on merits and required a reduced cash deposit together with security for the balance amount, so that recovery was not pursued beyond the limited conditions imposed until the appellate authority decided the matter.</description>
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      <description>Pending determination of the tax liability in the first appeal, the High Court balanced interim protection with revenue interests by granting only limited relief during the interregnum. It directed expeditious disposal of the appeal on merits and required a reduced cash deposit together with security for the balance amount, so that recovery was not pursued beyond the limited conditions imposed until the appellate authority decided the matter.</description>
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