ORDER : 1. After hearing the matter at length, Shri Rakesh Dwivedi, learned senior counsel appearing on behalf of the appellants has fairly stated that if the respondents make a request for issuance of Form 9 or any other appropriate Form for the purpose of claiming exemption in respect of assessment years in question, the same will be given to them. 2. Accordingly, the respondents, if so advised, may make such claim, as they are entitled to under law, for the purpose of claiming exemption in respect of sales tax for the assessment years in question. This would not affect any claim for exemption made earlier nor result in re-opening of any assessment already made. Obviously, assessments, if any, will be made according to law. 3. We make it clear that application for issuance of Form 9 or any other appropriate Form for the purpose of claiming exemption in respect of assessment years in question shall be made by the respondent within a period of three months from today. 4. Shri Kavin Gulati, learned senior counsel appearing for the respondent has no objection to this proposal. 5. The appeal is disposed of in the above terms.