Wind mill installed under the Incentive scheme hitted by Cyclone of year 1998. Sales Tax department served notice to recover the incentive amount treating as it's breach of term that it did not contunied in generation of electricity for period of 6 yrs. Upon writ pettion GUJ HC held that default had accured by virtue of an action on part of the industrial unit is not delibrate, it is a Act of God, henece allowed the pettition. ELECON ENG. CO. LTD. v. STATE OF GUJARAT (2009) 21 VST 132.