DAKSH’s work on understanding case types goes back to the State of the Indian Judiciary (2016) and Deciphering Judicial Data (2020) reports. They examined over 4,800 unique case types used by District Courts across India and advocated for the need to harmonise them, to allow court administration, lawyers, and litigants to better understand what kinds of cases come before the judiciary. The same challenges pointed out in those studies are faced in analysing tax cases over the last two decades – namely, that case types differ widely between High Courts and vary over time, with new types being introduced and old ones dropping out of use. Out of the 373 tax-related case types that we manually identified through eCourts services, 212 (just under 57%) were represented in our dataset of cases filed between 2000 and 2021. As demonstrated before, cases were categorised based on whether the nature of the tax was direct, indirect, or if we were unable to say from the case type description. Expanding on the procedural focus of disputes outlined above: Appeals may be identified as cases that appeal the tax assessment calculated or an order given by a tax authority. However (where identifiable), Applications, reference or revisions may be connected with other main matters and potentially represent an inflated total count of active or pending cases present in the system. They may in essence, not constitute a ‘whole’ tax dispute but rather a question of law being raised separately to be heard by a competent judge. The same is true for case types tagged as ‘transfer’, which are not identifiable in our tax dataset.