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    <description>The Court ruled in favor of the appellant on all issues, stating that they were covered against the Revenue by previous judgments. However, the Court highlighted that the final outcome of pending special leave petitions before the Supreme Court would bind the parties. Therefore, the appeal was dismissed, indicating that the parties would be bound by the Supreme Court&#039;s judgment in this matter.</description>
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      <description>The Court ruled in favor of the appellant on all issues, stating that they were covered against the Revenue by previous judgments. However, the Court highlighted that the final outcome of pending special leave petitions before the Supreme Court would bind the parties. Therefore, the appeal was dismissed, indicating that the parties would be bound by the Supreme Court&#039;s judgment in this matter.</description>
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