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    <title>2017 (3) TMI 1954 - GUJARAT HIGH COURT</title>
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    <description>Appeal maintainability under the CBEC monetary limit turned on the admitted tax effect, which was below the prescribed threshold; the High Court therefore treated the revenue appeal as not maintainable and dismissed it on that ground. The Court recorded the concession on tax effect and noted that any question of law was left open for future consideration.</description>
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      <description>Appeal maintainability under the CBEC monetary limit turned on the admitted tax effect, which was below the prescribed threshold; the High Court therefore treated the revenue appeal as not maintainable and dismissed it on that ground. The Court recorded the concession on tax effect and noted that any question of law was left open for future consideration.</description>
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