STATE OF WEST BENGAL AND ORS. Vs. HINDUSTAN UNILEVER LTD.
LAWS(SC)-2020-2-150
SUPREME COURT OF INDIA
Decided on February 05,2020

State of West Bengal and Ors. Appellant
VERSUS
HINDUSTAN UNILEVER LTD. Respondents

JUDGEMENT

- (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.
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