Hindustan Leverltd. & Anr vs Sales Tax Officer & Ors

The Supreme Court addressed the validity of a circular dated November 12, 2002, which classified tea and coffee as non-kiryana items under the Delhi Sales Tax Act, 1975. The Court noted that the Additional Solicitor General stated the circular would be ignored and confirmed that it had been withdrawn. Consequently, the Court declined to interfere with the High Court's order, allowing the petitioner to pursue the matter through the appellate forum regarding sales tax charges. The outcome was the disposal of the special leave petition without further intervention.