TATA CUMMINS LTD Vs. STATE OF BIHAR

JUDGEMENT

(1.) HEARD Mr. L.K. Bajla, learned Counsel for the petitioners and learned Government Advocate.

(2.) IN this Writ application, the petitioner, who is an industrial unit, seeks appropriate relief for exemption from payment of sales tax on the furnished products manufactured and sold materials as well as purchase of raw materials under the INdustrial Policy, 1995.

(3.) FROM perusal of Annexure 16, it appears that the claim of the petitioner was rejected on the ground that it has no right, title and interest over the land where the industry was set up inasmuch as it was not transferred to the petitioner by way of valid lease.