Sun Beverages (P) Ltd vs State Of Uttar Pradesh And Ors

The Supreme Court held that the appellant was entitled to cash subsidy under the 'Capital Grant Scheme' as a 'Pioneer Unit' based on its substantial investment exceeding Rs. 1 crore and registration as a Medium Scale Industry under the Industries Development Regulation Act, 1948. The Court found that the conditions for subsidy were met, and the recovery of Rs. 18,72,821.92 as arrears of land revenue was unjustified. The appeal was allowed, quashing the recovery notice and certificate issued by the respondents.