SUKHAMOY PAUL Vs. STATE OF TRIPURA

JUDGEMENT

(1.) This appeal is filed by the original petitioner to challenge the judgment of the learned Single Judge dated 30.06.2017 passed in WP(C) No.78 of 2010.

(2.) Brief facts are as under:

(3.) The Government of India, Ministry of Industries had framed a Transport Subsidy Scheme under a notification dated 23.07.1971 (hereinafter to be referred to as the Scheme of 1971) which envisaged limited transport subsidy for the cost of transportation of raw materials and finished goods to manufacturing industrial units in the category of small scale industries which are located in certain specified areas including the North Eastern Region comprising of several north eastern states such as, Assam, Meghalaya, Nagaland, Manipur, Tripura and Union Territories of Arunachal Pradesh and Mizoram. Such transport subsidy would be available for initial period of 10 years from the date of commencement of production. By a subsequent notification dated 28.07.1993 this period of eligibility of subsidy was reduced to 5 years.