Lever Ltd. & Anr Vs. Sales Tax Officer & Ors  Insc 276 (25 April 2005)
Pal & C.K. Thakker
SLP (C) No.10558/2004
O R D
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
Additional Solicitor General had made a statement before the High Court that
the impugned circular would be ignored by the authorities.
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already been withdrawn.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.
special leave petition is disposed of.