Jai Bhagwan Oil & Folour Mills vs U.O..I. & Ors

The Supreme Court addressed the applicability of the Transport Subsidy Scheme formulated by the Government of India under the notification dated 23.7.1971, specifically regarding the definition of 'finished goods' and 'by-products'. The Court held that oil cake, being a by-product of mustard seed crushing, does not qualify for transport subsidy under the scheme, as clarified by the Government of India on 14.7.1997. The Court upheld the decision of the Government, affirming that only products defined as 'finished goods' are eligible for subsidy, thus dismissing the appellant's claim for oil cake subsidy.