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2010 (12) TMI 62 - HIMACHAL PRADESH HIGH COURTMaintainability of appeal - appeal filed by the revenue was rejected only on the ground that the appeal was not maintainable - since tax effect was less than Rs.2 lacs - Held that: - clause-3 of the instructions states that where a case involves a substantial question of law of importance or where the same question of law is involved in a number of cases then the appeal may be filed on merits without being hindered by the monetary limits - there was no such averment in the ground of appeal that any such conscious decision had been taken - Appeal is not maintainable
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