GLOBAL GRANIMARMO LTD Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) HEARD.

(2.) THE petitioner in this writ petition is a company trading in marble and granite. THE petitioner had applied for availing the benefit of Sales Tax Incentive under the Sales Tax Incentive Scheme 1987 (hereinafter referred to as `the Incentive scheme'. THE petitioner was granted the benefit of incentive as admissible under the Scheme of 1987 with effect from 1. 1. 89 by the District Screening Committee, Sirohi. A certificate to this effect was issued to the petitioner, the copy of which has been produced and marked as Annexure-1.

(3.) THE petitioner replied to the notice and pleaded that the reasons were beyond the control of the petitioner company and it had to be shut down. THE petitioner had bonafidely continued production and paid all necessary dues to the financial institutions but market conditions did not favour him and they forced the closure of the unit. Thus, the closure was on such factors which were beyond the control of the petitioner.