https://www.taxtmi.com/caselaws?id=763293 HC held that units eligible for Budgetary Support Scheme (BSS) benefits must be located in specified areas under 2007 and 2017 notifications, producing designated goods cleared from same units. Court applied purposive interpretation to BSS notifications, recognizing Central Government's effort to promote industrialization in difficult terrain areas like Sikkim. The residual period for tax exemption remained incomplete when GST regime commenced mid-way through appellants' ten-year commercial production period. HC found change of names or acquisition of new units within Sikkim does not affect geographical location eligibility established pre-GST. Single judge's decision was set aside, appeals disposed of favorably. en-us Fri, 13 Dec 2024 00:00:00 +0530 Fri, 04 Jul 2025 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763293 HC held that units eligible for Budgetary Support Scheme (BSS) benefits must be located in specified areas under 2007 and 2017 notifications, producing designated goods cleared from same units. Court applied purposive interpretation to BSS notifications, recognizing Central Government's effort to promote industrialization in difficult terrain areas like Sikkim. The residual period for tax exemption remained incomplete when GST regime commenced mid-way through appellants' ten-year commercial production period. HC found change of names or acquisition of new units within Sikkim does not affect geographical location eligibility established pre-GST. Single judge's decision was set aside, appeals disposed of favorably. Case-Laws GST Fri, 13 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763293