State Of Jharkhand & Ors vs Ambay Cements & Anr

The Supreme Court upheld the decision of the Jharkhand High Court, which remitted the matter back to the Joint Commissioner of Commercial Taxes for fresh consideration regarding the exemption from Sales Tax under the Industrial Policy 1995. The Court emphasized that compliance with the requirement of obtaining prior permission from the Industries Department, as mandated by the amended Notifications S.O. 57 and S.O. 58 dated 2.3.2000, is essential for eligibility for tax incentives. The judgment clarified that the respondent, M/s Ambey Cements, must fulfill this condition to qualify for the exemption.