https://www.taxtmi.com/caselaws?id=460774 Transport subsidy claims under the Transport Subsidy Scheme, 1971 cannot be rejected merely because the industrial unit was found closed at a later date if the claims relate to earlier periods and had already been verified and forwarded. The controlling enquiry is whether raw materials were actually brought into, and finished goods taken out of, the notified area in accordance with the scheme conditions. Claims must be reconsidered on the basis of the materials placed before the committee, and the claimant should be given an opportunity to explain any doubtful aspect. Later closure of the unit does not, by itself, defeat earlier subsidy claims. en-us Tue, 21 Nov 2023 00:00:00 +0530 Tue, 18 Feb 2025 19:03:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460774 Transport subsidy claims under the Transport Subsidy Scheme, 1971 cannot be rejected merely because the industrial unit was found closed at a later date if the claims relate to earlier periods and had already been verified and forwarded. The controlling enquiry is whether raw materials were actually brought into, and finished goods taken out of, the notified area in accordance with the scheme conditions. Claims must be reconsidered on the basis of the materials placed before the committee, and the claimant should be given an opportunity to explain any doubtful aspect. Later closure of the unit does not, by itself, defeat earlier subsidy claims. Case-Laws Companies Law Tue, 21 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460774