Hindustan Unilever Limited v. The Union Territory Of India

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 30.08.2024 CORAM :

THE HONOURABLE MR.JUSTICE R. SURESH KUMAR AND THE HONOURABLE MR.JUSTICE C. SARAVANAN Hindustan Unilever Limited NH 45-A, Vadamangalam Pondicherry.

..

Petitioner in both cases Vs.

The Union Territory of India Rep. By its Commercial Tax Officer (IAC) Pondicherry - 605 005.

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Respondent in both cases Prayer in T.C.No.13 of 2016: Tax Revision Petition filed to revise the order of the Sales Tax Appellate Tribunal, Puducherry dated 30.06.2015 in T.A.No.7 of 2012; and Prayer in T.C.No.14 of 2016: Tax Revision Petition filed to revise the order of the Sales Tax Appellate Tribunal, Puducherry dated 30.06.2015 in T.A.No.6 of 2012.

For the Petitioner in both cases : Mr.K.A.Parthasarathy For the Respondent : Mr.J.Kumaran in both cases Additional Government Pleader (P)

COMMON ORDER (Order of the Court was made by C.SARAVANAN, J.) Learned counsel for the petitioner fairly concedes that the issues are now answered against the petitioner in terms of the order dated 05.12.2019 in the case of Hindustan Unilever Limited vs. The Union Territory of Puducherry1.

2. Since the questions of law are answered in favour of the Department and against the assessee, these cases stand dismissed. There shall be no order as to costs.

(R.S.K., J.) (C.S.N, J) 30.08.2024 drm 1 T.C.No.58 of 2019

To:

1. The Union Territory of India Rep. By its Commercial Tax Officer (IAC) Pondicherry - 605 005.

R. SURESH KUMAR, J.

AND C. SARAVANAN , J.

(drm) 30.08.2024