TATA CUMMINS LTD. Vs. STATE OF BIHAR

JUDGEMENT

(1.) These appeals are from the final judgment and order dated 24.8.2000 in CWJC No. 2689 of 2000 and the order dated 10.11.2000 in Review Petition No. 91 of 2000(R) passed by the High Court of Patna at Ranchi. The subject-matter of these appeals is the claim of M/s Tata Cummins Ltd., Appellant 1 for exemption from payment of sales tax under the Bihar Industrial Policy of 1995 for a period of eight years.

(2.) The first appellant made an application for sales tax exemption on 25.5.1998. While the said application was under consideration, in their communication dated 30.10.1998, the first appellant had stated as follows:

(3.) Vide order dated 2.11.1998, the Deputy Commissioner purporting to exercise powers under SOs Nos. 478 and 479 of 22.12.1995, rejected the application with observation as follows: