POLYCHEM LIMITED & ANR. vs THE STATE OF MAHARASHTRA & ORS.

The Supreme Court addressed whether the State Government could impose differential supervision charges retrospectively under Section 58-A of the Bombay Prohibition Act, 1949. The Court held that such retrospective demands are not permissible, as they contradict an earlier Division Bench ruling in M/s J.E. Bilmoria & Sons v. The State of Maharashtra, which quashed similar demands. Consequently, the appeal was allowed, and the retrospective demand was set aside.