HINDUSTAN LEVER LTD. vs SALES TAX OFFICER .

The Supreme Court addressed the challenge to a circular dated November 12, 2002, which excluded tea and coffee from being classified as kiryana items or food 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Court noted that the Additional Solicitor General stated the circular would be ignored and confirmed that it had been withdrawn.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.