https://www.taxtmi.com/caselaws?id=163748 A welfare-oriented wind power incentive scheme was construed to protect bona fide beneficiaries, so clause 7(f) was read as targeting deliberate or negligent discontinuance of generation and not loss caused by a cyclone. Because the windmills and transmission lines were destroyed by vis major, the beneficiary could not be penalised for impossibility beyond its control, and withdrawal of the sales tax incentive was unjustified. The court also held that an alternative statutory remedy did not bar writ jurisdiction where the recovery and attachment action had immediate coercive effect and the dispute turned on interpretation of the State policy. The impugned recovery and attachment orders were therefore unsustainable, and the incentive benefit was retained. en-us Thu, 02 Mar 2006 00:00:00 +0530 Tue, 08 Apr 2014 16:25:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163748 A welfare-oriented wind power incentive scheme was construed to protect bona fide beneficiaries, so clause 7(f) was read as targeting deliberate or negligent discontinuance of generation and not loss caused by a cyclone. Because the windmills and transmission lines were destroyed by vis major, the beneficiary could not be penalised for impossibility beyond its control, and withdrawal of the sales tax incentive was unjustified. The court also held that an alternative statutory remedy did not bar writ jurisdiction where the recovery and attachment action had immediate coercive effect and the dispute turned on interpretation of the State policy. The impugned recovery and attachment orders were therefore unsustainable, and the incentive benefit was retained. Case-Laws VAT and Sales Tax Thu, 02 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163748