M/S. TATA CUMMINS LTD. . vs STATE OF BIHAR . — C.A. No. 2394 - 2395/2001

Summary: C.A. No. 002394-002395/2001 - Tata Cummins Ltd. v. State of Bihar The Supreme Court disposed of Tata Cummins' appeals challenging denial of 8-year sales tax exemption under Bihar Industrial Policy 1995 by remanding the matter to the Joint Commissioner of Commercial Taxes (Administration), Jamshedpur for fresh decision within two months, with opportunity for the appellant to present representations and documents. The Court directed that Rs. 54.5 crores deposited by appellants remain held pending determination of exemption eligibility, with withheld amount of Rs. 42 crores similarly held pending adjudication; if exemption is rejected, appellants must pay withheld tax with 9% per annum interest from due date, with no coercive recovery action until adjudication concludes. This case analysis is maintained by casestatus.in based on publicly available court records.