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    <description>Special leave petitions and appeals were disposed of as not pressed after the dispute was referred to Lok Adalat and the tax effect was found to fall below the threshold in the applicable circular. The Court also directed refund of court fee in accordance with the rules. The disposition reflects closure of the matter on the stated administrative and threshold basis, without a substantive adjudication on the merits.</description>
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      <description>Special leave petitions and appeals were disposed of as not pressed after the dispute was referred to Lok Adalat and the tax effect was found to fall below the threshold in the applicable circular. The Court also directed refund of court fee in accordance with the rules. The disposition reflects closure of the matter on the stated administrative and threshold basis, without a substantive adjudication on the merits.</description>
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