Updated Feb 03, 2021 | 10:21 IST He was asked if the ground of ''taxation being a sovereign function of the government'' was used to file an appeal by India in the Vodafone case. Representational image New Delhi: The government is "examining" the recent international tribunal order passed against India in the high-profile Cairn Energy plc retrospective tax case as CBDT chairman P C Mody said the law in force at that point of time has to been given full effect to. He said while the government has filed an appeal after a similar verdict was delivered against the country in the Vodafone case, it will soon come out with its decision to go in for an appeal or not in the Cairn case.