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2021 Supreme(Tri) 34

AKIL KURESHI, S.G.CHATTOPADHYAY
Sukhamoy Paul S/o Late Sudhangshu Ranjan Paul – Appellant
Versus
State of Tripura – Respondent


Advocates:
Advocate Appeared:
For the Appellants : Mr. Somik Deb, Mr. Kousik Roy.
For the Respondents: Mr. Mangal Debbarma, Mr. Bidyut Majumder.

JUDGMENT :

AKIL KURESHI, J.

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:

    The appellant original petitioner was running a business in the name and style of M/S Paul Enterprise at Kumarghat, North Tripura and was engaged in stone crushing. The unit was registered as small scale industry by the Director of Industries. The unit commenced its production on 16.09.2002. A certificate to this effect was issued by the District Industries Centre, Kailashahar, North Tripura on 21.02.2003. This certificate indicates that the unit had installed capacity of 19915 cubic metres and the date of commencement of production was 16.09.2002.

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

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