Tata Cummins Ltd vs State Of Jharkhand & Ors

The Supreme Court ruled that Tata Cummins Ltd. is entitled to the benefit of set-off of Sales Tax from 1.1.2004 under the Jharkhand Industrial Policy, 2001, as per Notifications S.O. Nos. 65, 66, and 67 issued under the Bihar Finance Act, 1981. The Court held that the dismissal of the writ petition by the Jharkhand High Court was erroneous, as the petitioner had a legitimate claim for the set-off which was not addressed by the authorities. Consequently, the appeal was allowed, and the High Court's decision was set aside.