Full Judgment Text
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CASE NO.:
Special Leave Petition (civil) 10510 of 2004
PETITIONER:
Hindustan Lever Ltd. & Anr.
RESPONDENT:
Sales Tax Officer & Ors.
DATE OF JUDGMENT: 25/04/2005
BENCH:
Ruma Pal & C.K. Thakker
JUDGMENT:
J U D G M E N T
With
SLP (C ) No.10558/2004
O R D E R
The subject matter of challenge in the writ petition was a
circular dated November 12, 2002 by which tea and coffee have not
been treated as kiryana items or as food. According to the learned
counsel for the petitioner, tea and coffee were entitled to be classified
as kiryana and in any event as food within the meaning of the Table to
Section 5 of the Delhi Sales Tax, 1975.
The Additional Solicitor General had made a statement before
the High Court that the impugned circular would be ignored by the
authorities.
According to learned counsel appearing on behalf of the
authorities before this Court also, the circular dated 12th November
2002 has already been withdrawn. On this basis and since the
petitioner has already approached the appellate forum with regard to
the charging of the sales tax at the last point under the Act, we do not
interfere with the order of the High Court. It is made clear that if the
statement of the authorities is incorrect, liberty is granted to the
petitioner to mention.
The special leave petition is disposed of.