tax from 1st October, 2011 onwards. Therefore, we dispose of the Writ Appeals and Writ Petitions by upholding the amendments to Finance Act, 1994 based on the Full Bench judgment of the Delhi High Court reported in Home Solutions Retails (India) Ltd. v. Union of India and Others [MANU/DE/3717/2011: 2011 (45) VST 413 2011 (24) S.T.R. 129 (Del.)]. However, following the orders of the Hon'ble Supreme Court in the S.L.P. referred above, there will be a direction to the appellants/petitioners to remit tax from 1st October, 2011 onwards subject to the result of judgment of the Hon'ble Supreme Court in the SLP pending before it. We do not think there is any need for each and every party to approach the Hon'ble Supreme Court to get the benefit of the judgment of the Hon'ble Supreme Court, because decision on constitutional validity will apply to all. This judgment will therefore be subject to the result of the judgment of the Hon'ble Supreme Court in the above C.A. pending before it. The appellants/petitioners are free to avail the benefit of the judgment of the Hon'ble Supreme Court in the above stated cases as and when judgment is pronounced. The Writ Appeals and the Writ Petitions are disposed of accordingly with the following further directions. Whatever amount is collected and withheld by the Municipality for any period prior to 30th September, 2011 should be paid to the appellants/petitioners. Recovery of arrears in all these cases up to 30th September, 2011 will remain stayed until judgment of the Hon'ble Supreme Court and thereafter based on such judgment. Whoever has paid tax can
