https://www.taxtmi.com/caselaws?id=334544 The Supreme Court dismissed the appeal solely because the tax effect was negligible, without examining the merits. The substantive question of law was expressly left undecided and remains open for future consideration. The operative effect was a threshold dismissal based only on low tax impact, not a determination of the underlying legal issue. en-us Fri, 26 Feb 2016 00:00:00 +0530 Wed, 16 Nov 2016 13:32:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334544 The Supreme Court dismissed the appeal solely because the tax effect was negligible, without examining the merits. The substantive question of law was expressly left undecided and remains open for future consideration. The operative effect was a threshold dismissal based only on low tax impact, not a determination of the underlying legal issue. Case-Laws Central Excise Fri, 26 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334544