Kopargaon Sahakari Sakhar Karkhana Ltd vs State Of Maharashtra & Ors

The Supreme Court addressed the challenge to the deletion of the proviso to Rule 5(2) of the Bombay Rectified Spirit (Transport in Bond) Rules, 1951, which imposed a transport fee on the appellants, Co-operative Sugar Factories. The Court noted that the appellants argued that the rectified spirit was not transported but merely moved internally, thus questioning the justification for the fee. Citing the precedent set in M/s. Vam Organic Chemicals Ltd. vs. State of Maharashtra, where a similar amendment was quashed, the Court held that the appeals should be disposed of in line with the interim order previously granted, thereby staying the recovery of the transport fee pending the outcome of the writ petitions.