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    <description>Where the dispute was tax neutral and that position was not disputed, the SC held that no useful purpose would be served by examining the merits further. The matter had already been decided in favour of the assessees, and the court declined to interfere, dismissing the appeals on the ground of tax neutrality without further adjudication on the substantive issues.</description>
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      <description>Where the dispute was tax neutral and that position was not disputed, the SC held that no useful purpose would be served by examining the merits further. The matter had already been decided in favour of the assessees, and the court declined to interfere, dismissing the appeals on the ground of tax neutrality without further adjudication on the substantive issues.</description>
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