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    <description>Having regard to the low tax effect, the Supreme Court declined to interfere with the impugned judgment and order and dismissed the appeal. The dismissal was based on the limited monetary consequence of the dispute rather than any determination on the merits. The Court expressly left the substantive question of law open for future consideration, so the impugned judgment remained undisturbed without any pronouncement on the underlying legal issue.</description>
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      <description>Having regard to the low tax effect, the Supreme Court declined to interfere with the impugned judgment and order and dismissed the appeal. The dismissal was based on the limited monetary consequence of the dispute rather than any determination on the merits. The Court expressly left the substantive question of law open for future consideration, so the impugned judgment remained undisturbed without any pronouncement on the underlying legal issue.</description>
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