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Hindustan Lever Ltd. & Anr Vs. Sales Tax Officer & Ors [2005] Insc 276 (25 April 2005)

Ruma Pal & C.K. Thakker

With SLP (C) No.10558/2004


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appearing on behalf of the authorities before this Court also, the circular dated 12th November 2002 has already been withdrawn.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.




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