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    <title>Budgetary Support Scheme is held to be Unit-Specific and not Ownership-Specific</title>
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    <description>The BSS entitlement is unit specific, tied to the manufacturing premises and continuity of activity at the same geographic location rather than to corporate ownership; legal persons that change identity must obtain fresh GST registration and cannot automatically assume a predecessor unit&#039;s budgetary support entitlement unless statutory registration and application conditions are met.</description>
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