STATE OF JHARKHAND vs AMBAY CEMENTS

The Supreme Court addressed the appeal by the State of Jharkhand regarding the exemption of sales tax for small scale industries under the Industrial Policy 1995, specifically referencing Notifications S.O. 478/479 and S.O. 57/58. The Court held that the requirement for prior permission from the State Government was a valid condition for availing tax incentives, and it upheld the High Court's decision to remit the matter back to the Joint Commissioner for fresh consideration. The judgment clarified the procedural requirements for small scale industries to benefit from tax exemptions under the specified policy.