- (1.)This appeal is directed against the judgment and order passed by the High Court of Jharkhand at Ranchi in W.P. [T] No.4572 of 2004, dated 22.06.2005. By the impugned judgment and order, the High Court has set aside the letter issued by the Assistant Commissioner of Commercial Taxes, Deogarh Circle, dated 13.05.2004, whereby the Assessing Authority has rejected the stand of the respondent-dealer that it is eligible to pay reduced rate of tax under the notification S.O. No.25 (for short, "the notification") issued by the Government of Jharkhand, dated 25.06.2001 and directed the respondent-dealer to deposit taxes in relation to inter-State sales at the rate of 4%.
(2.)The possible construction that could be placed on the aforesaid notification is the subject matter of this appeal.
(3.)The conspectus of facts is: the respondent-dealer is a Public Limited Company incorporated under the provisions of the Companies Act, 1956 engaged in the manufacture of glass and glassware made of Opal glass. The industrial unit of the respondent-dealer is situated at Madhupur in Deoghar district, Jharkhand.