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    <title>2005 (8) TMI 620 - JHARKHAND HIGH COURT</title>
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    <description>The court held that the petitioner, Tata Cummins Ltd., is not entitled to the set-off benefit of sales tax under the Jharkhand Industrial Policy, 2001, due to prior availed benefits under the Bihar Industrial Policy, 1995. The court dismissed the writ petition but allowed the petitioner to renew the prayer for set-off pending a decision by the Supreme Court in another case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=154750</link>
      <description>The court held that the petitioner, Tata Cummins Ltd., is not entitled to the set-off benefit of sales tax under the Jharkhand Industrial Policy, 2001, due to prior availed benefits under the Bihar Industrial Policy, 1995. The court dismissed the writ petition but allowed the petitioner to renew the prayer for set-off pending a decision by the Supreme Court in another case.</description>
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