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2022 (12) TMI 850 - SC ORDERMaintainability of appeal before Supreme court on low tax effect - tax effect to prefer an appeal before Supreme Court - HELD THAT:- As respective parties that tax effect in both the appeals for the relevant Assessment Years - 1995-96 and 1996-97 would be less than Rs. 2 Crores which is the monetary limit to prefer an appeal before this Court, as per Circular F.No.390/Misc/115/2017-IC dated 22.08.2019 issued by the Central Board of Indirect Taxes & Customs. In that view of the matter and on the ground of low tax effect only, the present Appeals stand disposed of.
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