https://www.taxtmi.com/caselaws?id=311861 Transport subsidy under the Transport Subsidy Scheme, 1971 applies to industrial units in specified areas only when raw materials are brought in from outside the relevant region and finished goods are taken out. Internal movement of raw materials and finished goods within the North Eastern Region is excluded. The scheme's quantification formula also indicates that inter-regional movement, including the Siliguri-linked route, is the operative condition for subsidy eligibility. As the raw materials were procured from Assam, which formed part of the North Eastern Region, the movement remained wholly within the excluded regional block. The claim for transport subsidy was therefore not maintainable. en-us Mon, 17 May 2021 00:00:00 +0530 Wed, 17 Jan 2024 21:07:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311861 Transport subsidy under the Transport Subsidy Scheme, 1971 applies to industrial units in specified areas only when raw materials are brought in from outside the relevant region and finished goods are taken out. Internal movement of raw materials and finished goods within the North Eastern Region is excluded. The scheme's quantification formula also indicates that inter-regional movement, including the Siliguri-linked route, is the operative condition for subsidy eligibility. As the raw materials were procured from Assam, which formed part of the North Eastern Region, the movement remained wholly within the excluded regional block. The claim for transport subsidy was therefore not maintainable. Case-Laws Indian Laws Mon, 17 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311861