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    <title>2026 (3) TMI 648 - SC Order</title>
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    <description>A monetary threshold circular governing tax effect barred appeals before the Supreme Court where the aggregate tax in dispute fell within the prescribed limit. The Court treated the 26.06.2024 circular, which directs that appeals should not be pursued, as applying to both fresh and pending appeals, including matters arising under the repealed sales tax regime. The repealing provision was held not to override the circular for this purpose. As the threshold applied, the appeals were dismissed, while the substantive question of law in the appeal was left open.</description>
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      <description>A monetary threshold circular governing tax effect barred appeals before the Supreme Court where the aggregate tax in dispute fell within the prescribed limit. The Court treated the 26.06.2024 circular, which directs that appeals should not be pursued, as applying to both fresh and pending appeals, including matters arising under the repealed sales tax regime. The repealing provision was held not to override the circular for this purpose. As the threshold applied, the appeals were dismissed, while the substantive question of law in the appeal was left open.</description>
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