These companies, which had merged with or taken over other companies, had challenged the validity of certain provisions in the Bombay Stamp Act, 1958.
In one case, Tata Oil Mills Co Ltd had amalgamated with Hindustan Lever in 1993. The Bombay High Court had sanctioned the scheme in 1994.
On presentation of the certified copy of the high court order, the registrar of companies, Maharashtra, issued a certificate amalgamating the two firms, but asked the company to pay stamp duty.
This was challenged before the high court, but the petition was dismissed. The other companies followed, and all of them reached the Supreme Court.
When contacted, a Hindustan Lever spokesperson said,
