321 , JT1989 (4 )SC 267 , 1989 (2 )SCALE1045 , (1990 )1 SCC109 , [1989 ]Supp1 SCR623 , ,MANU/SC/0595/1989
E.S. Venkataramiah#B.C. Ray#G.L. Oza#K.N. Singh#Ranganath Misra#S. Natarajan#Sabyasachi Mukherjee#7318SC10820Judgment/OrderAIR#INSC#JT#MANU#SCALE#SCC#SCR(Supp)Sabyasachi Mukherjee,G.L. Oza,Chemicals#ChemicalsSUPREME COURT OF INDIA2012-9-24Later Social, Political and Economic Developments and Scientific Inventions,External Aids to Construction,Later Social, Political and Economic Developments and Scientific Inventions,External Aids to Construction,Sovereign,Preamble,Doctrine of Pith and Substance,Interpretation of the Constitution,Introduction,Law declared by Supreme Court to be Binding on all courts,The Union Judiciary,The Union,Extent of laws made by Parliament and by the Legislatures of States,Legislative Relations,Relations Between the Union and the States,Taxes not to be Imposed Save by Authority of Law,Finance,Finance, Property, Contracts and Suits,Constitution of India,Interpretation of Statutes12235,16958,30467,16939,89334,30511,16916,17270,16936,16909,16910,17447,17232,17240,17231,12190,12191,16918,16920 -->
MANU/SC/0595/1989
IN THE SUPREME COURT OF INDIA
Writ Petition No. 182 of 1980
Decided On: 25.10.1989
Appellants: Synthetics and Chemicals Ltd. and Ors. Vs. Respondent: State of U.P. and Ors.
Hon'ble Judges/Coram:
E.S. Venkataramiah, C.J., B.C. Ray, G.L. Oza, K.N. Singh, Ranganath Misra, S. Natarajan and Sabyasachi Mukherjee JUDGMENT
Sabyasachi Mukherjee, J.
1. These writ petitions, civil appeals and review petitions relate to the right of the States to levy vend fee or duties in respect of industrial alcohol under different legislations in different states. We will first deal with writ petition No. 182/80. In Writ Petition No. 182/80 Synthetics & Chemicals Ltd. v. State of U.P. and Ors. we are concerned with the notification dated 31st May, 1979, substituting new Rule 17(2) for old Rule 17(2) and providing for a vend fee of Rs. 1.10 per bulk litre for all issues from distillery but in case of FL 39 Licence (like the petitioner in this case), the vend fee would be so charged that the amount of this fee and purchase tax together does not exceed 25 paise per bulk litre. Then there are three review petitions, namely. Review Petition Nos. 202-04/80 Synthetics & Chemicals Ltd. v. State of U.P. and Review : Petition No. 17 of 1980 Kesar Sugar Works Ltd. v. State of U.P. These are directed against the judgment and order of this Court dated 19th December, 1979 in State of U.P., etc v. Synthetics & Chemicals Ltd. and Ors. etc. MANU/SC/0359/1979 : [1980]2SCR531 vegetating the challenge to Section 24A & 24B of the U.P. Excise Act, 1910 as amended in 1972 and 1976 declaring exclusive privilege of the Government for manufacture and all of foreign liquor as defined (which includes denatured spirit and industrial alcohol). Then there is Writ Petition Nos. 3163 64 of 1982 All India Alcohol Based Industries Development Association v. State of Maharashtra which challenges the........