In Brief
Hindustan Unilever Ltd sought relief regarding its sales tax exemption claims for certain assessment years. The State of West Bengal had apparently denied or delayed issuance of the necessary forms to claim such exemption. The Supreme Court held that the respondent is entitled to apply for Form 9 or other appropriate forms to claim sales tax exemption for the relevant assessment years, with applications to be filed within three months. This decision does not reopen completed assessments or affect earlier exemption claims. All future assessments will be made according to law. The appeal was disposed of on these terms, with both parties agreeing to the proposal."
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