Supreme Court · 2001 INSC 211 · Decided 17 April 2001
M/S. Somaiya Organics (India) LTD. v. State of Utt Ar Pradesh and ANR.
- Court
- Supreme Court of India
- Citation
- 2001 INSC 211 · [2001] 3 S.C.R. 33
- Case number
- CIVIL APPEAL No. 4093/1991
- Decided
- 17 April 2001
- Bench
- B.N. KIRPAL, S.S.M. QUADRI, M.B. SHAH, RUMA PAL, K.G. BALAKRISHNAN (5-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 265, 142
Headnote
Excise Law: U.P Excise Act, 1910: Section 39. Excise Revenue-Vend fee-Industrial alcohol-Levy on-Supreme Court declared levy of vend fee on industrial alcohol as illegal, prospectively w.e.f 25.10.1989-However, State sought to recover vend fee prior to A B c 25. l 0.1989-Validity of-Held: Vend not to be refunded­ However, State cannot collect any vend fee notwithstanding issue of notice D of demand. 1"- Excise Revenue-Vend fee-Industrial alcohol-Levy on-Vend fee deposited during pendency of writ petitions-Such deposits were to be kept in a separate account-Subsequently, levy
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