This appeal contests the High Court of Jharkhand's judgment in W.P. [T] No.4572 of 2004, dated 22.06.2005, which annulled the Assistant Commissioner of Commercial Taxes' letter dated 13.05.2004, rejecting the ... respondent-dealer's claim for a reduced tax rate under Government of Jharkhand's notification S.O. No.25 of 25.06.2001, mandating a 4% tax rate on inter-State sales.