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    <title>1996 (2) TMI 139 - Supreme Court</title>
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    <description>Challenge became infructuous after the final assessment, and the SC disposed of the appeal on that basis. The questions relating to interest and unjust enrichment were left to be dealt with in accordance with the Tribunal&#039;s result and any interim order in force. The operative effect is that no separate substantive determination was made on those issues in the appeal, and their treatment remains tied to the Tribunal&#039;s outcome and interim directions, if any.</description>
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      <description>Challenge became infructuous after the final assessment, and the SC disposed of the appeal on that basis. The questions relating to interest and unjust enrichment were left to be dealt with in accordance with the Tribunal&#039;s result and any interim order in force. The operative effect is that no separate substantive determination was made on those issues in the appeal, and their treatment remains tied to the Tribunal&#039;s outcome and interim directions, if any.</description>
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