(S.A. Bobde, C.J. and B.R. Gavai and Surya Kant, JJ.)
State of West Bengal and Others ___________________ Appellant(s);
v.
Hindustan Unilever Ltd. _________________________ Respondent.
Civil Appeal No. 8033 of 2009, decided on February 5, 2020
The Order of the court was delivered by
Order
1. After hearing the matter at length, Shri Rakesh Dwivedi, learned senior counsel appearing on behalf of the appellants has fairly stated that if the respondents make a request for issuance of Form 9 or any other appropriate Form for the purpose of claiming exemption in respect of assessment years in question, the same will be given to them.
2. Accordingly, the respondents, if so advised, may make such claim, as they are entitled to under law, for the purpose of claiming exemption in respect of sales tax for the assessment years in question. This would not affect any claim for exemption made earlier nor result in re-opening of any assessment already made. Obviously, assessments, if any, will be made according to law.
3. We make it clear that application for issuance of Form 9 or any other appropriate Form for the purpose of claiming exemption in respect of assessment years in question shall be made by the respondent within a period of three months from today.
4. Shri Kavin Gulati, learned senior counsel appearing for the respondent has no objection to this proposal.
5. The appeal is disposed of in the above terms.
Civil Appeal No(s). 8033/2009
State of West Bengal and Ors _______________________ Appellant(s)
v.
Hindustan Unilever Limited _________________________ Respondent
(PART-HEARD BY HON’BLE THE CHIEF JUSTICE, HON’BLE B.R. GAVAI AND HON’BLE SURYA KANT, JJ.)
Date : 05-02-2020 This appeal was called on for hearing today.
(Before S.A. Bobde, C.J. and B.R. Gavai and Surya Kant, JJ.)
For Appellant(s) Mr. Rakesh Dwivedi, Sr. Adv.
Ms. Madhumita Bhattacharjee, AOR
Ms. Sreja Choudhury, Adv.
Ms. Sansriti Pathak, Adv.
For Respondent(s) Mr. kavin Gulati, Sr. Adv.
Ms. Ruby Singh Ahuja, adv.
Mr. Anupam Prakash, Adv.
Mr. Ashutosh P. Shukla, Adv. Mr. Ajay Aggarwal, Adv.
Ms. Mallika Joshi, Adv.
for M/S. Karanjawala & Co., AOR
UPON hearing the counsel the Court made the following
ORDER
6. The appeal is disposed of in terms of the signed order.
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