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2024 Supreme(Gau) 824

MICHAEL ZOTHANKHUMA
STAR CEMENT LIMITED – Appellant
Versus
UNION OF INDIA – Respondent


Advocates:
Advocate Appeared:
For the Petitioner: A. Saraf.
For the Respondent: R.K.D. Choudhury.

JUDGMENT :

MICHAEL ZOTHANKHUMA, J.

1. Heard Dr. A. Saraf, learned Senior Counsel assisted by Mr. P. K. Bora, learned counsel for the petitioner. Also heard Mr. R.K.D. Choudhury, learned Dy. SGI for the respondents.

2. The petitioner is a cement manufacturing company and prays that the petitioner should be given transport subsidy for transportation of Fly Ash under the Transport Subsidy Scheme, 1971 read with North East Industrial and Investment Promotion Policy (NEIIPP), 2007. Further, the Freight Subsidy Scheme, 2013 which was introduced, vide Notification dated 22.01.2013 should be declared inoperative against the petitioner, as the subsidy given for fly ash was done away with in the Freight Subsidy Scheme, 2013. The petitioner’s case is that with a view to promote industries in the North Eastern region of India, unveiled the North East Industrial and Investment Promotion Policy, hereinafter referred to as the NEIIPP, 2007, which was to be effective from 01.04.2007 for 10 years. The Transport Subsidy Scheme, 1971 ended on 22.01.2013, while the petitioner commenced commercial production of cement from 31.01.2013.

3. The petitioner’s case is that keeping in view the Transport Subsidy S

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