SUPREME COURT OF INDIA

Before:- Ruma Pal and C.K. Thakker, JJ.

Special Leave Petition (civil) 10510 of 2004. With SLP (C ) No.10558/2004 D/d. 25.4.2005.

Hindustan Lever Ltd. & Anr - Petitioner:

Versus

Sales Tax Officer & Ors. - Respondent

Delhi Sales Tax , 1975, Section 5 Table to - Tea and coffee - Whether classifiable as Kiryana item or as food, determination - Challenge to circular dated 12.11.2002 treating tea and coffee not as Kiryana item of food - Tea and coffee were entitled to be classified on Kiryana or food, according to counsel for petitioner - Statement of authorities that said circular has clearly been withdrawn - Disposal of SLP by granting liberty to petitioner to mention before this court if the statement of the authorities is incorrect.

[Para 3]

ORDER

Ruma Pal, J. - 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.

2. The Additional Solicitor General had made a statement before the High Court that the impugned circular would be ignored by the authorities.

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appearing on behalf of the authorities before this Court also, the circular dated 12th November 2002 has already been withdrawn.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

4. The special leave petition is disposed of.

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