HINDUSTAN LEVER LTD. . vs SALES TAX OFFICER . — SLP(C) No. 10510/2004

Case Summary: Hindustan Lever Ltd. v. Sales Tax Officer On 9 January 2006, the Supreme Court heard Hindustan Lever's special leave petition challenging a Delhi High Court order regarding sales tax classification of tea and coffee. The Court declined to reconsider the substantive issue on merits, instead directing the petitioner to pursue statutory remedies. However, recognizing that the petitioner had been prejudiced by pending litigation over a circular (withdrawn by tax authorities on 6 January 2006), the Court condoned the delay and extended the time to challenge the reassessment order by four weeks. This case analysis is maintained by casestatus.in based on publicly available court records.