STATE OF UTTAR PRADESH vs M/S GULSHAN SUGAR & CHEMICALS LTD.

The Supreme Court upheld the Allahabad High Court's decision that M/s. Gulshan Sugar & Chemicals Ltd. is not required to obtain a license for the transfer of surplus or rejected coal or coal dust under the Uttar Pradesh Coal Control Order, 1977, issued under Section 3 of the Essential Commodities Act, 1955. The Court found that the respondent does not qualify as a 'dealer' as per clause 2(d) of the Control Order and is covered by clause 3(B), which exempts them from licensing requirements. The appeal by the State of Uttar Pradesh was dismissed, affirming the High Court's ruling.