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    <description>The tax case appeal was dismissed as withdrawn at the instance of the Revenue in view of Circular No. 21 of 2015. The court left the questions of law open and granted liberty to the Revenue to revive the appeal within twelve weeks if the withdrawal was inadvertent or if the matter falls within the exceptions in paragraph 8 of the Circular. The operative effect is that the appeal stands withdrawn for now, subject to revival on the stated limited grounds.</description>
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      <description>The tax case appeal was dismissed as withdrawn at the instance of the Revenue in view of Circular No. 21 of 2015. The court left the questions of law open and granted liberty to the Revenue to revive the appeal within twelve weeks if the withdrawal was inadvertent or if the matter falls within the exceptions in paragraph 8 of the Circular. The operative effect is that the appeal stands withdrawn for now, subject to revival on the stated limited grounds.</description>
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