Sales tax exemption extension turns on closure for reasons beyond dealer's control; curfew qualified, supply and finance issues did not.

An amended sales tax exemption notification extended the exemption period only when an industrial unit remained closed for reasons beyond the dealer's control, for a further period equal to the closure. The expression was given its ordinary meaning with the notification's explanation, so curfew was treated as a circumstance outside the dealer's control because the unit could not operate during the curfew imposed by the State. However, non-availability of raw material, working capital, and power was not accepted as a qualifying reason, as those matters could be addressed through alternative arrangements. The dealer therefore qualified for extension only for the 11 days of curfew-related closure.

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Issues: Whether the dealer was entitled to extension of the sales tax exemption period for the period during which its industrial unit remained closed, and if so, whether closure due to curfew and other stated causes fell within the expression "reasons beyond his control" in the exemption notification.

Analysis: The amended exemption notification provided that where an industrial unit was closed during the exemption period for reasons beyond the dealer's control, the dealer would be entitled to exemption for a further period equal to the period of closure. The expression "reasons beyond his control" was construed according to its ordinary meaning and the explanation appended to the notification. On that construction, curfew in the city was held to be a circumstance wholly outside the dealer's control, since no person could operate the unit during the curfew period and the decision to impose curfew lay with the State. By contrast, non-availability of raw material, working capital, and power were not treated as reasons beyond the dealer's control, as those were matters capable of alternative arrangement and did not fall within the stated category of exceptional causes.

Conclusion: The dealer was entitled to extension of the exemption period only for the 11 days during which the unit remained closed because of curfew, and not for the remaining claimed period.

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