https://www.taxtmi.com/caselaws?id=311861 The HC dismissed the appeal regarding transport subsidy denial. The petitioner's industrial unit claimed eligibility for transport subsidy under a 1971 scheme covering North Eastern states. The court held that while the scheme provided transport subsidy for raw materials brought into and finished goods taken out of selected areas, it excluded internal movement within the North Eastern region. Since the petitioner procured raw materials from Assam, which falls within the same North Eastern region as the petitioner's location, the movement was considered internal and therefore ineligible for transport subsidy benefits. 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 The HC dismissed the appeal regarding transport subsidy denial. The petitioner's industrial unit claimed eligibility for transport subsidy under a 1971 scheme covering North Eastern states. The court held that while the scheme provided transport subsidy for raw materials brought into and finished goods taken out of selected areas, it excluded internal movement within the North Eastern region. Since the petitioner procured raw materials from Assam, which falls within the same North Eastern region as the petitioner's location, the movement was considered internal and therefore ineligible for transport subsidy benefits. Case-Laws Indian Laws Mon, 17 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311861