SYNTHETICS & CHEMICALS LTD. vs STATE OF U.P.

The Supreme Court examined the constitutional validity of various state-imposed vend fees and duties under Articles 19(1)(g), 21, and 265 of the Constitution of India. It held that arbitrary and excessive imposts by the State can violate fundamental rights and render industrial units unviable. The Court ruled that the State's claim of privilege for trading in goods harmful to health is unconstitutional, thus invalidating the amendments to the U.P. Excise Rules and the Bombay Prohibition Act that imposed such fees.