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"The Industrial Policy mentions the Commercial Tax Reforms in Clause 28 on the said Policy. Clause 28.1 reads as under :
"28.1 New Industrial Units as well as existing units which are not availing any facility of Tax-deferment or Tax free purchases of tax free sales under any notification announced earlier, shall be allowed to opt for set off, of Jharkhand Sales Tax paid on the purchases of raw materials within the State of Jharkhand only against Sales Tax payable either JST or CST on the sale, excluding stock transfer or consignment sale outside the state, of finished products made out from such raw materials subject to limitation of six months or the same financial year from the date of purchase of such raw materials."