(2026: JHHC:26213-DB) IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P (T) No. 3776 of 2017 With I.A. No. 12299 of 2026 M/s B.K.B. Transport Pvt. Ltd, A Company incorporated under the Companies Act, 1956 having its office at 2-F, Vatika Apartment, Line Tank Road, Ranchi, P.O. G.P.O. and P.S. Kotwali, District Ranchi through its Vice President namely, Alok Kumar Agarwal, Son of Shri Pramod Kumar Agarwalla, resident of Vrindavan Chatrapati Shivaji Marg, Harihar Singh Road, Bariatu, P.O. Bariatu and P.S. Bariatu, District Ranchi-834009 … … Petitioner Versus 1. The State of Jharkhand, through the Secretary -cum-Commissioner, Commercial Taxes Department, Project Building, Dhurwa, P.O. and P.S. Dhurwa, Ranchi -834004, District Ranchi 2. Joint Commissioner of Commercial Taxes (Administration), Ranchi Division, P.O. G.P.O. and P.S. Kotwali, Town Ranchi, District Ranchi 3. Deputy Commissioner of Commercial Taxes, West Circle Ranchi, P.O. G.P.O. and P.S. Kotwali, Town Ranchi, District-Ranchi … … Respondents With W.P (T) No. 3786 of 2017 With I.A. No. 12130 of 2026 USHA MARTIN LTD, (A Company registered under the Companies Act, 1956) having its Industrial Unit at Phase-V, Adityapur Industrial Area, Adityapur, P.O. and P.S. Adityapur, Jamshedpur, District Saraikela Kharsawan, through its Authorized Signatory, namely T.B. Singh, son of Shri B. Singh, resident of Qr. No. M-35 (Old), Adityapur, P.O. and P.S. Adityapur, District Saraikela. …. Petitioner Versus 1. The State of Jharkhand, through the Secretary -cum-Commissioner, Commercial Taxes Department, Project Building, Dhurwa, P.O. and P.S. - Dhurwa, Ranchi -834004, District Ranchi. 2. Joint Commissioner of Commercial Taxes (Administration), Jamshedpur Division, P.O. and P.S. Sakchi, Town Jamshedpur, District East Singhbhum. 3. Deputy Commissioner of Commercial Taxes, Adityapur Circle, P.O. and P.S. Sakchi, Town Jamshedpur, District East Singhbhum. … Respondents With W.P(T) No. 3814 of 2017 With (2026: JHHC:26213-DB) I.A No. 11769 of 2026 TML DRIVELINES LIMITED (Formerly, HV Transmissions Limited), having its office at C/o Tata Motors Campus, Telco, P.O. and P.S. Telco, Jamshedpur District East Singhbhum, through its Senior Manager, Finance-cum-Authorized Signatory, namely, Surya Mohan Prasad, son of Shri M.M. Prasad, resident of Plot No. 3921, Rose Mary Apartments, Vijaya Garden, P.O. and P.S. Baridih, Jamshedpur, District East Singhbhum, PIN 831017. … … Petitioner Versus 1. The State of Jharkhand, Through the Commissioner of Commercial Taxes, having its office at Project Building, Dhurwa, P.O. and P.S. Dhurwa, Ranchi 834004, District Ranchi. 2. Joint Commissioner of Commercial Taxes (Administration), Jamshedpur Division, P.O. and P.S. Sakchi, Town Jamshedpur, District East Singhbhum. 3. Deputy Commissioner of Commercial Taxes, Jamshedpur Circle, P.O. and P.S. Sakchi, Jamshedpur, District East Singhbhum … … Respondents With W.P(T) No. 3878 of 2017 with I.A. No. 11766 of 2026 TATA MOTORS LIMITED, a company registered under the Companies Act, 1956, having its registered office at Bombay House, 24, Homi Modi Street, Mumbai-1, and having its Manufacturing Unit at Jamshedpur, P.O. - G.M. Works, P.S. Telco Colony, Jamshedpur, District East Singhbhum; through its Assistant General Manager-cum- Authorized Signatory, namely, Dhanu Kumar, son of Shri Narendra Prasad Singh, at present resident of Qr. No. C-17, Kharkhai Road, Nildih, P.O. and P.S. Golmuri, Town Jamshedpur, District East Singhbhum … … Petitioner Versus 1. The State of Jharkhand, through the Principal Secretary-cum- Commissioner, Commercial Taxes Department, Jharkhand Mantralaya, Project Building, P.O. and P.S. Dhurwa, Ranchi 834 004, District Ranchi 2. Joint Commissioner of Commercial Taxes (Admn.) Jamshedpur Division, Jamshedpur, P.O. and P.S. Sakchi, Town Jamshedpur, District East Singhbhum. (2026: JHHC:26213-DB) 3. Deputy Commissioner of Commercial Taxes, Jamshedpur Circle, Jamshedpur, P.O. and P.S. Sakchi, Town Jamshedpur, District East Singhbhum. …. …. Respondents With W.P(T) No. 3891 of 2017 With I.A. No. 12300 2026 TATA SKY LIMITED, a company registered under the Companies Act, 1956, having its registered office at 3rd Floor, C-1, Wadia International Centre (Bombay Dyeing), Pandurang Budhkar Marg, Worli, Mumbai-400025; through its Senior Manager - Field Service Delivery-cum-Authorized Signatory, namely, Pranab Das, son of Late M.N. Das, resident of Heritage Parameswar, Flat No 2C, 2nd Floor, opposite ICICI Bank, Usha Rani Gali, Circular Road, P.O. - Ranchi Main, P.S. - Lalpur, District- Ranchi, 834001 …. …. Petitioner Versus 1. The State of Jharkhand, through the Principal Secretary-cum- Commissioner, Commercial Taxes Department, Jharkhand Mantralaya, Project Building, P.O. and P.S. Dhurwa, Ranchi 834 004, District Ranchi. 2. The Principal Secretary cum Commissioner Commercial Taxes Department, Jharkhand Mantralaya, Project Building, P.O. and P.S. Dhurwa, Ranchi 834 004, District Ranchi …. Respondents With W.P(T) No. 3894 of 2017 With I.A. No. 11768 of 2026 TML DRIVELINES LIMITED (Formerly, M/s. HV Axles Private Limited), having its office at C/o Tata Motors Campus, Telco, P.O. and P.S. Telco, Jamshedpur District East Singhbhum, through its Senior Manager, Finance-cum-Authorized Signatory, namely, Surya Mohan Prasad, son of Shri M.M. Prasad, resident of Plot No. 3921, Rose Mary Apartments, Vijaya Garden, P.O. and P.S. Baridih, Jamshedpur, District East Singhbhum, PIN 831017 …. …. Petitioner Versus 1. The State of Jharkhand, Through the Commissioner of Commercial Taxes, having its office at Project Building, Dhurwa, P.O. and P.S. Dhurwa, Ranchi 834004, District Ranchi. (2026: JHHC:26213-DB) 2. Joint Commissioner of Commercial Taxes (Administration), Jamshedpur Division, P.O. and P.S. Sakchi, Town Jamshedpur, District East Singhbhum. 3. Deputy Commissioner of Commercial Taxes, Jamshedpur Circle, P.O. and P.S. Sakchi, Jamshedpur, District East Singhbhum. …. … Respondents with W.P(T) No. 3909 of 2017 With I.A. No. 12302 of 2026 Jamshedpur Continuous Annealing & Processing Company Private Limited, having its registered office at Tata Centre, 43, Jawahar Lal Nehru Road, Kolkata 700 071, West Bengal; having its Works at Mailing Box No. W-251, at Tata Steel Works, P.O. and P.S. Bistupur, Jamshedpur 831 001, District East Singhbhum; through its Senior Manager, F&A, namely, Manoj Kedia, son of Shri Ramesh Kumar Kedia, resident of Flat No. 11-D, 2th Floor, 5th Phase, Adarsh Nagar, P.O. and P.S. Sonari, Town Jamshedpur, PIN 831 011, District East Singhbhum. ….. …. Petitioner Versus 1.The State of Jharkhand Through the Secretary-cum-Commissioner, Commercial Taxes Department, Jharkhand Mantralaya, Project Building, P.O. and P.S. Dhurwa, Ranchi-834004 District Ranchi. 2. The Joint Commissioner of Commercial Taxes (Admn), Jamshedpur Division, P.O. and P.S. Sakchi, Jamshedpur, District East Singhbhum. 3. Deputy Commissioner of Commercial Taxes, Urban Circle, P.O. and P.S. Sakchi, Town Jamshedpur, District East Singhbhum. 4. Assistant Commissioner of Commercial Taxes, Urban Circle, P.O. and P.S. Sakchi, 2nd floor, 5th Phase, Adarsh Nagar, P.O. & P.S. Sonari, Town Jamshedpur, District East Singhbhum … Respondents With W.P(T) No. 3913 of 2017 With I.A. No. 12301 of 2026 Tata Steel Processing and Distribution Ltd. (earlier known as 'Tata Ryerson Ltd.'), at Bara Agrico, P.O. Agrico, P.S. Sidgora, Jamshedpur, District East Singhbhum, PIN 831009; through its Deputy Manager (Finance & Accounts)-cum Authorized Signatory, namely, T, Raja Rao, son of T. Rama Rao, resident of 30/A, GTB Nagar, Shiv Singh Bagan, Agrico, P.O. Agrico, P.S. Sidgora, Jamshedpur, District East Singhbhum, PIN 831009. …. …. Petitioner (2026: JHHC:26213-DB) Versus 1. The State of Jharkhand, through the Secretary -cum-Commissioner, Commercial Taxes Department, Project Building, Dhurwa, P.O. and P.S. - Dhurwa, Ranchi -834004, District Ranchi. 2. Joint Commissioner of Commercial Taxes (Administration), Jamshedpur Division, P.O. and P.S. Sakchi, Town Jamshedpur, District East Singhbhum. 3. Deputy Commissioner of Commercial Taxes, Jamshedpur Circle, P.O. and P.S. - Sakchi, Town Jamshedpur, District East Singhbhum. ….. …. Respondents With W.P(T) No. 3925 of 2017 With I.A. No. 12174 of 2026 INOX AIR PRODUCTS PRIVATE LIMITED, a Company registered under the Companies Act, 1956, having its registered office at Ceejay House, 7th Floor, Dr. Annie Besant Road, Worli, Mumbai- 400018 (Maharashtra) through its Senior Manger (Accounts) cum Authorized Signatory, namely Barun Chaturvedi, son of late M.L. Chaturvedi, resident of Quarter No 7269, Sector IV F, Bokaro Steel City, P.O. & P.S. -Bokaro, District- Bokaro, Jharkhand 827 001. …. … Petitioner Versus 1. The State of Jharkhand, through the Secretary -cum-Commissioner, Commercial Taxes Department, Project Building, Dhurwa, P.O. and P.S. - Dhurwa, Ranchi -834004, District Ranchi. 2. The Joint Commissioner of Commercial Taxes (Administration), Dhanbad Division, Dhanbad, P.O and P.S. Dhanbad, District Dhanbad. 3. The Deputy Commissioner of Commercial Taxes, Bokaro Circle, Bokaro, P.O. and P.S. Bokaro, District Bokaro. with W.P(T) No. 3928 of 2017 With I.A. No. 12348 of 2026 RAMKRISHNA FORGINGS LIMITED (A Company registered under the Companies Act, 1956) having its registered office at Ram Krishna Chambers, 72, Shakespeare be 1611 Sarani, Kolkata, P.O. and P.S. at Shakespeare Sarani, Kolkata-7000017 through its Senior General Manager Finance cum Authorized Signatory, namely Rahul Kumar Bagaria, son of Shri Bishnu Binod Bagaria, resident of Aditya (2026: JHHC:26213-DB) Syndicate, 326C Block3, 6th Floor, Adityapur-2, Jamshedpur, P.O. and P.S. RIT, Town-Adityapur District Saraikella Kharsawan. …. …. Petitioner Versus 1. The State of Jharkhand, through the Secretary -cum-Commissioner, Commercial Taxes Department, Project Building, Dhurwa, P.O. and P.S. - Dhurwa, Ranchi -834004, District Ranchi. 2. Joint Commissioner of Commercial Taxes (Administration), Jamshedpur Division, P.O. and P.S. Sakchi, Town Jamshedpur, District East Singhbhum. 3. Deputy Commissioner of Commercial Taxes, Adityapur Circle, P.O. and P.S. Sakchi, Town Jamshedpur, District -East Singhbhum. …. … Respondents with W.P(T) No. 2688 of 2019 With I.A. No. 11961 of 2026 AMBEY MINING PRIVATE LIMITED, (A Company registered under the Companies Act, 1956) having its office at 4th Floor, 1404, Shree Radhe Krishna Garden, Rameshwaram, Bariatu Road, P.O. and P.S. Bariatu, Town and District Ranchi, PIN 834 009, through its Authorized Signatory Om Prakash Pareek, aged about 58 years, son of Sri Radhe Shyam Pareek, resident of Subhas Pally, Benachity, P.O. Durgapur, P.S. Durgapur, District Burdwan, West Bengal, PIN 713213. …. …. Petitioner Versus 1. The State of Jharkhand, through the Secretary -cum-Commissioner, Commercial Taxes Department, Project Building, Dhurwa, P.O. and P.S. - Dhurwa, Ranchi -834004, District Ranchi. 2. Joint Commissioner of Commercial Taxes (Administration), Ranchi Division, having its office at Near Civil Court Compound, P.O.- G.P.O. and P.S. Kotwali, Town and District Ranchi 834 001. 3. Deputy Commissioner of Commercial Taxes, West Circle, Ranchi, having its office at Near Civil Court Compound, P.O.- G.P.O. and P.S. Kotwali, Town and District Ranchi 834 001. … Respondents --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR --------- (2026: JHHC:26213-DB) For the Petitioners: Mr Sumeet Gadodia, Advocate Mr Ranjeet Kushwaha, Advocate Ms Nidhi Lall, Advocate For the Respondents: Mr Vibhor Mayank, A.C to A.G Mr Yogesh Modi, A.C to A.A.G-IA --------- 19/Dated: 31.08.2026 1. Mr Gadodia appears along with Mr Ranjeet Kushwaha for the petitioners and Mr Vibhor Mayank, learned A.C to A.G appears on behalf of the State. 2. Petitioners have filed the above referred I.As seeking leave to withdraw the present petitions on the ground that till date, no assessment order for the concerned assessment years under section 3 of the Jharkhand Entry Tax (On Consumption or Use of Goods), Act, 2011 (Said Act) has been passed. 3. Mr Gadodia however seeks liberty to the petitioners for filing appropriate proceedings if and when any fresh cause of action arises and submits that all contentions, including those raised in these petitions may be kept open. 4. Mr Vibhor Mayank has no objection to the withdrawal of these petitions with liberty in the above terms, no doubt, by keeping open all contentions of all parties. 5. Accordingly, leave is granted to withdraw these petitions with liberty to take out appropriate proceedings if and when any fresh cause of action arises. In such appropriate proceedings, petitioners will be entitled to raise all permissible contentions, including, contentions now raised in these petitions. At the same time, all contentions on behalf of the State are also kept open. (2026: JHHC:26213-DB) 6. The petitions and the I.As therein are disposed of in the above terms without any order for costs. (M. S. Sonak, C.J.) (Rajesh Shankar, J.) August 31, 2026 N.A.F.R. Ranjeet/R.Kr./Cp.2 Uploaded on 01.09.2026