9911796707
TMI Blog2000 (12) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... cale industry. It has one industrial unit at Indore. It is engaged in the manufacture of various types of wire. It is registered as dealer under the provisions of State Sales Tax Laws. 3.. In exercise of powers conferred under section 12 of the Madhya Pradesh General Sales Tax Act (since repealed) the State has issued exemption Notification exempting certain specified categories of goods on fulfilment of certain conditions specified therein from payment of sales tax. In some cases, the notification provides for exemption from payment of sales tax and in some cases, it provides for deferment of its payment. 4.. The petitioner pursuant to these notifications granting exemption, applied for taking benefit of the same. The petitioner was gran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does give them a right to claim extension in the original period of three years if the unit had remained closed during exemption period on account of causes which were beyond the control of the petitioner. According to the petitioner all the four causes mentioned and relied on by them were satisfying the requirement of notification and secondly, these causes did constitute the cause beyond petitioner's control and hence entitled the petitioner to get an extension for the period when the unit was closed. 7.. This application of the petitioner was rejected by the State by their order dated December 30, 1993 (annexure R3). In the opinion of State none of the causes so mentioned and relied on by the petitioner can be termed as causes beyond t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner but it was a cause beyond their reach and control entitling the petitioner to get an extension for that period. As far as other causes were concerned, learned counsel for the petitioner urged that even other causes satisfy the requirement of notification if examined on its correct perspective and the facts brought on record by the petitioner. 11.. Learned counsel for the State while reiterating the stand taken by the State in the return urged for upholding of the entire order, learned counsel also supported the reasoning of State while dealing with the cause relied on by the petitioner. In his submission all the causes shown by the petitioner were very much within their control and hence no benefit was available to petitioner. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... necessitates closure, strike by the recognised union, flood or earthquake'." 14.. The question that really arises for consideration is whether all or any of the causes shown by the petitioner falls within the explanation appended to clause (vi)(a) referred supra? 15.. The question whether amendment has its application to the case of the petitioner need not be decided because, firstly, the application was not rejected by the State on this ground and secondly, this issue was not raised at the hearing by the State. In other words, while dealing with the application made by the petitioner, the State proceeded on the basis that the amendment has its application even to the case of the petitioner and the same was then rejected on its merits hold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uses (reasons) were very much within the reach of the petitioner and for which the petitioner could have made alternative arrangements. The State was, therefore, justified in not accepting these causes to be the one falling in the explanation to clause (vi)(a). 18.. Accordingly and in view of aforesaid discussion, the petition partly succeed and is partly allowed. The impugned order dated December 30, 1993 (annexure R3) is set aside in part by writ of certiorari. It is held that the petitioner is entitled to get an extension of time for claiming exemption in payment of sales tax on the goods manufactured by them only for the period of 11 days over and above the initial period of three years because during the period October 14, 1989 to Oct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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