R.L. Khurana, J.

1. We propose to dispose of the above noted two Civil Writ Petitions by this single judgment since common question of law and facts is involved therein.

2. The matrix of the cases is this. The petitioner is a public limited company incorporated under the Companies Act. It has set up an industrial Unit known as Gagal Cement Works at Barmana in District Bilas-pur. For the purpose of manufacture of cement, the petitioner Company gets raw material, such as, C.C.P. material, play ash, Iron Ore and Gypsum from outside the State of Himachal Pradesh. The finished product, that is, Cement is transported outside the State of Himachal Pradesh.

3. The Central Government has framed a scheme known as Transport Subsidy Scheme, 1972 (hereinafter referred to as 'the Scheme'). This Scheme came into effect for the State of Himachal Pradesh from August 24, 1973. It was to remain in operation initially till March, 1979. However the Scheme has been extended from time to time. It has been last extended upto March 31, 2000. The Scheme provides for disbursement of a subsidy on the transport of raw material as well as finished goods. The Scheme is applicable to both new industrial uni