TaxTMI 
TaxTMI 
2000 (12) TMI 877
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....n. 2.. Petitioner is a small-scale 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 In exercise of powers conferred under section 12 of the Madhya Pradesh General Sales Tax Act (since repealed) the State has issued exemption Notification exempting certain specified categories of goods on fulfilment of certain conditions specified therein from payment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....
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....r, the amendment made in the notification 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 ....
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....o curfew can never be the cause attributable to petitioner 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 a....
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....his control' means 'fire or an accident in the factory which 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 t....