IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 2325 OF 1998 Shantilal Khushaldas & Co. and another. ... Petitioners. V/s. The State of Maharashtra & others. ... Respondents. Niikhil Dhond i/b. M & M Legal Ventures for the petitioners. V.A.Sonpal, `A’ Panel Counsel for respondent Nos.1 & 2. CORAM : V.C.DAGA AND S.J.KATHAWALLA, JJ. DATED : 17th June 2010. P.C. : Heard learned counsel for the petitioners and learned counsel for respondent Nos.1 and 2. 2. Both learned counsel fairly stated that the judgment of the Supreme Court in the case of Godfray Philips India Ltd. v. State of U.P. reported in 2005 (1) SCALE 465 will squarely apply to the present matter and the same is against the Revenue. 3. Under these circumstances, rule is made absolute in terms of prayer clause (a-1). 4. So far as claim for refund is concerned, it would be open for the petitioners to approach the State Government with a request to refund the amount of tax already paid by them within two weeks from today. In the event of such approach, the State Government is directed to consider the prayer for refund within four weeks thereafter following principles of natural justice. 5. Petition is disposed of accordingly with no order as to costs. (S.J.KATHAWALLA, J.) (V.C.DAGA J.)