Somaiya Organic(India) Ltd. & Anr. vs State Of Uttar Pradesh & Anr.

Authority: Supreme Court Date: 2001-04-17 Section: 142, 265, 1910, 39 Acts: Constitution of India (Art. 142, Art. 265), U.P. Excise Act, 1910 (s. 39) Result: Partly Citation: (2001) 170 CTR (SC) 81 : (2001) 251 ITR 20 (SC) Justices: B.N. Kirpal, Syed Shah Mohammed Quadri, M.B. Shah, K.G. Balakrishnan & Appeal No: Civil Appeal Nos. 2853 of 2001; 4093 of 1991, 125, 181, 215, 324, 341, 624
Whether the State can collect vend fee on industrial alcohol for the period prior to 25th October 1989 when the levy was declared unconstitutional prospectively in Synthetics and Chemicals Ltd. vs. State of U.P. & Ors. (1990) 1 SCC 109 --- Held No, the State cannot collect unpaid vend fee for the period prior to the prospective declaration of invalidity, but amounts already collected or paid under interim orders (except those kept in separate accounts) cannot be refunded.

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