You should not define the u=2*x; v=2*y; because then you get right anwer from subs. It wil simplify the answer and it will be true. Try to run this:
clear all, close all, clc
syms u v x y
N=u+3*v;
N=subs(N,[u v],[2*x 2*y])
and then this:
clear all, close all, clc
syms u v x y
u=2*x; v=2*y;
N=u+3*v
You will get right answer both times.