9911796707
TMI Blog2008 (8) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 1994 and March 1995. On November 1, 1994, the Sales Tax Department issued exemption certificate granting sales tax deferment benefit to the tune of Rs. 41,35,503 and the said certificate was effective from March 31, 1994. The period of benefit was available for a span of six years that commenced from March 31, 1994 and ended on March 30, 2000. On June 27, 1996, second certificate was issued by the Sales Tax De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 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 by this court on March 2, 2006 in Special Civil Application No. 2033 of 2004 in the case of Rolcon Engineering Company Limited v. State of GujaratSee [2009] 21 VST 118.This court has held that the restrictive clause of condition No. 7(f) would apply only in a case where the default has occurred by virtue of an act on the part of the industrial unit, whereby the unit deliberately ceases to generate electricity during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 commissioning. As against that on behalf of the petitioners, the contention was that the period of 12 months stipulated by the subsequent resolution is too short and a reasonable period for recommissioning ought to have been granted by the respondent-State. It was further submitted on behalf of the respondents at this stage that the industrial units which have received insurance claims should not be granted any further benefit even if re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne. 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 the units which are not recommissioned, in light of the earlier judgment dated March 2, 2006(1) referred to hereinabove and what is stated hereinbefore in this judgment, such units shall be liable to discharge their liability for the period prior to the date of cyclone for which the original Scheme provides for in accordance with other terms of the Scheme. To put it differently, respondent shall not be entitled to effect any recovery o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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