Somaiya Organics (India) Ltd. & Anr vs State Of Uttar Pradesh & Anr

The Supreme Court held that the vend fee levied under the U.P. Excise Act, 1910, was invalidated prospectively by the judgment in Synthetics and Chemicals Ltd. vs. State of U.P. (1989), which overruled a prior decision upholding the levy. The Court clarified that the State cannot collect vend fees for the period after the prospective invalidation date of 25th October 1989, despite prior interpretations allowing recovery. The appeals were allowed, and the High Court's judgment permitting recovery was set aside.