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    <description>The Supreme Court dismissed the Special Leave Petition on the ground that the tax effect was low, declining to entertain the matter in exercise of its discretionary docket control. The dismissal was confined to that threshold consideration and did not amount to a decision on the merits of the dispute. The substantive question of law raised in the petition was expressly left open for consideration in appropriate proceedings or by a forum properly seized of the issue.</description>
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      <description>The Supreme Court dismissed the Special Leave Petition on the ground that the tax effect was low, declining to entertain the matter in exercise of its discretionary docket control. The dismissal was confined to that threshold consideration and did not amount to a decision on the merits of the dispute. The substantive question of law raised in the petition was expressly left open for consideration in appropriate proceedings or by a forum properly seized of the issue.</description>
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