JAI BHAGWAN OIL & FOLOUR MILLS vs U.O..I. .

The Supreme Court addressed the Transport Subsidy Scheme formulated by the Government of India, specifically examining the eligibility criteria for transport subsidies under Clause 6 of the scheme. The Court held that the definition of 'finished goods' includes products that are the result of manufacturing processes, and that the appellant's claim for subsidy on oil cake, a by-product, was improperly denied based on a clarification issued by the Government. The Court ruled in favor of the appellant, emphasizing that both mustard oil and oil cake should be considered for subsidy as they are distinct products of the manufacturing process.