Supreme Court of India

M/s. Somaiya Organics (india) Ltd. v. State of Utt Ar Pradesh and Anr.

Neutral citation

Bench B.N. Kirpal, Syed Shah Mohammed Quadri, M.B. Shah, Ruma Pal and K.G. Balakrishnan JJ.

Decided 17 April 2001

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

13 Supreme Court benches have cited this judgment.

From the headnote

Excise Law: U.P Excise Act, 1910: Section 39. Excise Revenue-Vend fee-Industrial alcohol-Levy on-Supreme Court declared levy of vend fee on industrial alcohol as illegal, prospectively w.e.f 25.10.1989-However, State sought to recover vend fee prior to c 25. l 0.1989-Validity of-Held: Vend fee already realised not to be refunded However, State cannot collect any vend fee notwithstanding issue of notice of demand. 1"- Excise Revenue-Vend fee-Industrial alcohol-Levy on-Vend fee deposited during pendency of writ petitions-Such deposits were to be kept in a separate account-Subsequently, levy of…

Authorities it was built on

1958 M. P. V. Sundararamier & Co. v. The State of Andhra Pradesh & Another cited by 59
1954 Behram Khurshed Pesikaka v. The State of Bombay. cited by 29
1969 Narayanibai v. State of Maharashtra & Ors. cited by 12

Where later benches applied it

2025 /s Patanjali Foods Limited (formerly Known as M/s Ruchi Soya Industries Ltd.) v. Union of India & Ors. relied on
2022 State of Up through Secretary (excise) & Ors. v. M/s Mcdowell and Company Limited relied on
2025 C.T. Kochouseph v. State of Kerala and Another Etc. referred to
2025 Directorate of Revenue Intelligence v. Raj Kumar Arora & Ors. referred to
2024 Central Organisation for Railway Electrification v. M/s Eci Spic Smo Mcml (jv) A Joint Venture Company referred to
2024 IN RE : SECTION 6A OF THE CITIZENSHIP ACT 1955 versus referred to
2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc. referred to
2024 Gaurav Kumar v. Union of India and Ors. referred to
2023 Vivek Narayan Sharma v. Union of India referred to
2022 M/s. Patil Automation Private Limited and Ors. v. Rakheja Engineers Private Limited referred to
2022 State of Karnataka & Anr. Etc. v. State of Meghalaya & Anr. Etc. referred to
2022 Jarnail Singh & Ors v. Lachhmi Narain Gupta & Ors referred to
2012 Bangalore City Cooperative Housing Society Ltd. v. State of Karnataka and Others referred to

Of those, 2 relied on · 11 referred to

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