M/S Somaiya Organics (India) Ltd vs State Of Uttar Pradesh & Anr

The Supreme Court addressed the issue of prospective overruling in the context of tax law, specifically regarding the validity of state statutes imposing vend fees. The Court clarified that while it held the statutory provision invalid, it denied the appellant a refund due to the adjustments made by the parties over time, emphasizing that prospective overruling does not validate an unconstitutional statute. The Court referenced Articles 245 and 246 of the Constitution, affirming that the decision did not infringe upon these provisions.