https://www.taxtmi.com/caselaws?id=443009 The Sikkim HC dismissed writ petitions by two companies seeking budgetary support under the Budgetary Support Scheme. The court held that the scheme provided support to existing manufacturing units operating in Sikkim under previous industrial promotional schemes, not to new legal entities. Since both petitioners were separate legal entities from the original manufacturers who had invested in Sikkim and were eligible under exemption notification 20/2007-CE, they could not claim entitlement to budgetary support for the residual period. The scheme supported units that had made investments but couldn't enjoy full exemption benefits due to GST regime implementation. en-us Tue, 12 Sep 2023 00:00:00 +0530 Sat, 19 Apr 2025 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443009 The Sikkim HC dismissed writ petitions by two companies seeking budgetary support under the Budgetary Support Scheme. The court held that the scheme provided support to existing manufacturing units operating in Sikkim under previous industrial promotional schemes, not to new legal entities. Since both petitioners were separate legal entities from the original manufacturers who had invested in Sikkim and were eligible under exemption notification 20/2007-CE, they could not claim entitlement to budgetary support for the residual period. The scheme supported units that had made investments but couldn't enjoy full exemption benefits due to GST regime implementation. Case-Laws GST Tue, 12 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443009