https://www.taxtmi.com/caselaws?id=163749 The court ruled in favor of the petitioner, rejecting the tax recovery demand based on certificates issued under the Incentive Scheme for Wind Power Generation, 1993. The court held that recovery only applies if the unit deliberately ceases production, which was not the case due to the cyclone-induced stoppage. Units recommissioned within 24 months were not liable for interest, and the petitioner, having complied within this period, was not subject to recovery based on the breach of condition No. 7(b). The petitioner was directed to discharge its liability as per the court's instructions, with no costs imposed. en-us Thu, 07 Aug 2008 00:00:00 +0530 Tue, 02 Dec 2014 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163749 The court ruled in favor of the petitioner, rejecting the tax recovery demand based on certificates issued under the Incentive Scheme for Wind Power Generation, 1993. The court held that recovery only applies if the unit deliberately ceases production, which was not the case due to the cyclone-induced stoppage. Units recommissioned within 24 months were not liable for interest, and the petitioner, having complied within this period, was not subject to recovery based on the breach of condition No. 7(b). The petitioner was directed to discharge its liability as per the court's instructions, with no costs imposed. Case-Laws VAT and Sales Tax Thu, 07 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163749