TMI Blog2008 (8) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... A. MEHTA J. This petition has been preferred challenging the action of the respondents-authority of demanding and recovering the tax on the basis of the certificates issued by the Sales Tax Department on November 1, 1994 and June 27, 1996 being cancelled in the following circumstances. In 1993, respondent-State of Gujarat announced the scheme titled the Incentive Scheme for Wind Power Generation, 1993 (the Scheme) for extending sales tax incentives to industrial undertakings which would set up wind farms in the State of Gujarat so as to curb the gap between demand and supply of power in the State. Pursuant to the said Scheme, the petitioner installed three windmills in two lots at Lambha, District Jamnagar between the period of March 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out that the demand was unjustified in the facts and circumstances of the case. On March 8, 2000, the windmills have been reinstalled by the petitioners and this fact is not in dispute. It is the case of the petitioners that despite the aforesaid fact-situation, the respondent-sales tax authority has held the petitioner liable to pay an amount, because there was, according to the authority, breach of condition No. 7(b) of the Scheme of running the windmill for a continuous period of six years from the date of commissioning. Heard the learned Advocate for the petitioners as well as learned AGP on behalf of the respondents. It is an accepted position between the parties that the principal issue has been concluded by a judgment rendered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the court when the earlier matter was decided and attention was invited only by way of a review application which came to be rejected by this court vide order dated July 20, 2006. On behalf of the respondents, it was contended that: 1.. Those units which have not at all recommissioned the windmills cannot claim any benefit and are required to be called upon to return the benefit availed of prior to the date of cyclone and; 2.. Those units who have recommissioned after the aforesaid period of 12 months as granted by way of relaxation vide subsequent resolution dated September 11, 2004 also cannot be permitted to avail of any benefit for the balance period remaining out of the block of six years from the initial date of commissioni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to disentitle a unit which ultimately restarts its operations within the aforesaid period of 24 months from the date of cyclone. It is made clear that every unit which has availed of benefit up to the date of cyclone is bound to discharge its liability under the Scheme and mere destruction of the windmill cannot absolve such a unit from discharging its liability having availed of the benefit for the period up to the date of cyclone. Similarly, for the balance period, which is to be computed from the date of recommissioning so as to make up the total period of six years, the unit which has recommenced shall also discharge its liability for the balance period in accordance with the other conditions stipulated by the Scheme. Insofar as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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