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    <title>2000 (9) TMI 1080 - GUJARAT HIGH COURT</title>
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    <description>An appeal concerning exemption from tax was not entertained because the pure question of law had already been conclusively settled by an earlier Division Bench decision. The Court treated the remaining dispute as largely factual, relating to the nature of the tax and the claimed exemption, and declined to reopen the settled legal issue. As the binding precedent governed the legal point, the appeal was dismissed and the factual aspects were not examined on merits.</description>
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      <description>An appeal concerning exemption from tax was not entertained because the pure question of law had already been conclusively settled by an earlier Division Bench decision. The Court treated the remaining dispute as largely factual, relating to the nature of the tax and the claimed exemption, and declined to reopen the settled legal issue. As the binding precedent governed the legal point, the appeal was dismissed and the factual aspects were not examined on merits.</description>
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