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    <title>2016 (1) TMI 90 - RAJASTHAN HIGH COURT</title>
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    <description>The Revision Petition became infructuous after the main appeal between the same parties had already been decided, so the HC declined to entertain it and dismissed it without costs. The Court relied on the respondent&#039;s concession that the substantive appeal no longer survived and noted that the Revenue did not dispute that position. Although the Tax Board had earlier expressed a view on the maintainability of appeals against rejection of stay applications under Section 42(4) of the Rajasthan Sales Tax Act, 1994, the HC expressly left that academic question open for determination in an appropriate future case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=270298</link>
      <description>The Revision Petition became infructuous after the main appeal between the same parties had already been decided, so the HC declined to entertain it and dismissed it without costs. The Court relied on the respondent&#039;s concession that the substantive appeal no longer survived and noted that the Revenue did not dispute that position. Although the Tax Board had earlier expressed a view on the maintainability of appeals against rejection of stay applications under Section 42(4) of the Rajasthan Sales Tax Act, 1994, the HC expressly left that academic question open for determination in an appropriate future case.</description>
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