TATA CUMMINS LTD Vs. STATE OF JHARKHAD

JUDGEMENT

(1.) This Appeal has been filed against the impugned judgment of the Jharkhand High Court dated 08.8.2005 passed in Writ Petition (Tax) No.3037 of 2004 in Tata Cummins Ltd. vs. State of Jharkhand & Ors.

(2.) We have heard learned counsel for the parties.

(3.) To determine the issue, it is necessary to notice the relevant facts, laws, Jharkhand Industrial Policy, 2001 and Circulars/guidelines issued by the respondents from time to time which are as under.