Supreme Court · 2003 INSC 566 · Decided 17 October 2003
State of U.P. and ORS. v. Vam Organic Chemicals LTD. and ORS.
- Court
- Supreme Court of India
- Citation
- 2003 INSC 566 · [2003] SUPP. 4 S.C.R. 957
- Case number
- CIVIL APPEAL No. 5416/2000
- Decided
- 17 October 2003
- Bench
- RUMA PAL, B.N. SRIKRISHNA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 265
Headnote
U.P. licences for the Possession of Denatured Spirit and Specially Denatured Spirit Rules, 1978: Rule 3(a). A B Industrial alcohol-Specially Denatured Spirit (SDS)-Dcence fee- C Levy of-High Court quashed notification imposing licence fee on SDS~ Correctness of-Held: Once industrial alcohol was fee /eviable on such industrial alcohol-Moreover, no correlation existed between the fee levied and the cost of additional regulatory measures-Such licence fee only a tax in the garb of a fee-U.P. Excise Act, 1910. D Constitution of India, 1950 : Article 265-Tax and fee-Distinction
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