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2026 Supreme(Online)(Jhk) 288

HIGH COURT OF JHARKHAND
TATA CHEMICALS LIMITED THROUGH ITS MANAGER TAXATION SHRI NIRMALYA ROYCHOUDHURY – Appellant
Versus
STATE OF JHARKHAND THROUGH THE COMMISSIONER COMMERCIAL TAXES AND ORS – Respondent


IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 4397 of 2014 - --------

TATA CHEMICALS LIMITED, a company duly registered under the Indian Companies Act, 1913, Bazar Samiti, Parsudih, having its registered office at Bombay House, 24 Fort, Mumbai-400001 Homi Mody Street, (Maharashtra) and its principal place of business in the State of Jharkhand at C/o M/s Mitti Sona, Jamshedpur, East Singhbhum, through its Manager (Taxation), Bazar Samiti Parsudih, Shri Nirmalya Roychoudhury, S/o Late Ramaranjan Roychoudhury, resident of T-8, Nabadarsha, Srimantapur, Birati, Kolkata- 700 134 (West Bengal), P.O.Nilachal, P.S. Airport, District 24 Parganas (North), West Bengal ..…

Petitioner(s)

Versus

1. State of Jharkhand, through the Commissioner of Commercial Taxes, Jharkhand, Ranchi, having its office at Project Building, Dhurwa, Ranchi P.O. Dhurwa, P.S. Hatia, District Ranchi.

2. Joint Commissioner of Commercial Taxes (Administration), Jamshedpur Division, Jamshedpur, having its office at Sales Tax Office, P.O. & P.S. Sakchi, District East Singhbhum.

3. Deputy Commissioner of Commercial Taxes, Singhbhum Circle, Jamshedpur, having its office at Sales Tax Office, P.O.

& P.S. Sakchi, District East Si

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