M/S 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. v. State of U.P. The Court clarified that the State could not collect vend fees for the period after the invalidation date of 25th October 1989, despite prior judgments upholding the levy. The Court ultimately ruled that the High Court's interpretation allowing recovery of vend fees prior to the invalidation was incorrect, thereby reinforcing the prospective nature of the invalidation.