https://www.taxtmi.com/caselaws?id=185383 Retrospective legislative removal of entry tax on furnace oil by the Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2004 extinguished the substantive controversy in the Special Leave Petitions, leaving no live dispute for adjudication and rendering the proceedings infructuous. The petitions were therefore dismissed on that ground. The Court also clarified that the impugned High Court order is not to be treated as precedent in other matters, limiting its effect to the present proceedings and excluding reliance on it as authority in subsequent cases. en-us Mon, 25 Oct 2004 00:00:00 +0530 Wed, 10 Aug 2016 16:41:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185383 Retrospective legislative removal of entry tax on furnace oil by the Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2004 extinguished the substantive controversy in the Special Leave Petitions, leaving no live dispute for adjudication and rendering the proceedings infructuous. The petitions were therefore dismissed on that ground. The Court also clarified that the impugned High Court order is not to be treated as precedent in other matters, limiting its effect to the present proceedings and excluding reliance on it as authority in subsequent cases. Case-Laws Indian Laws Mon, 25 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185383