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

The Supreme Court addressed the validity of the vend fee levied under the U.P. Excise Act, 1910, following its earlier ruling in Synthetics and Chemicals Ltd. v. State of U.P., which overruled a prior decision upholding the levy. The Court held that the vend fee could not be collected for the period prior to 25th October 1989, as the provisions were declared invalid prospectively. The judgment clarified the interpretation of the earlier ruling, emphasizing that the State could not recover amounts related to the invalidated levy for the specified period.