HINDUSTAN UNILEVER LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner, namely, Hindustan Unilever Limited is a company within the meaning of Companies Act, 1956 and is, inter alia engaged in the manufacture of soaps, detergents, toilet preparations and similar articles and for the said purpose has factories in different parts of the country.

(2.) The Government of India announced an Industrial Policy in 1997, comprising of a package of Special Incentives with a view to achieve accelerated Industrial growth in the North Eastern Region. Amongst others, a 10 years' tax holiday from payment of central excise and income tax was granted to new units established in North-East on Region. The said exemption was available for a period of 10 years from the date of commencement of commercial production. The petitioner, pursuant to the said Policy, set up industrial units in North-East at Tinsukia (Unit-I) and Tinsukia (Unit-II) on 24th August, 2001 and 4th April, 2003 respectively for manufacture of Shampoo, Conditioner & White Petroleum Jelly (Unit-I) and Tooth Paste (Unit-II).

(3.) The petitioner company states that the present petition involves determination of the question, namely, whether Respondent No. 3 is justified in ignoring a specific judgment of this Hon'ble Court in Petitioners' own case and disregarding the fact that those very demands were quashed and set aside by this Hon'ble Court by judgment dated 07.03.2018, raise the demands again in utter disregard of the said judgment.