Supreme Court

Kalyan Chemicals v. Government of A.P. and Ors.

MANU/SC/0854/2015

12.08.2015

Excise

Larger amount of fee not excessive given passage of time

The Supreme Court rejected the claim that collection of a gallonage fee by state at the rate of Re.1 per bulk litre was illegal, arbitrary and without justification in the non-rendering of any service. It added, the state had the authority to impose the fee retrospectively, and in its determination found Re.1 per bulk litre to be reasonable and not excessive.

Relevant

Synthetics and Chemicals Limited v. State of U.P. MANU/SC/0595/1989
Vam Organics Chemicals Ltd. v. State of U.P. MANU/SC/1076/1997

Tags : excise fee excessive passage of time

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