Supreme Court of India

Synthetics & Chemicals Ltd. Etc. v. State of U.P. and Ors.

Neutral citation

Reported as [1989] SUPP. 1 S.C.R. 623

Bench E.S. Venkataramiah, Sabyasachi Mukharji, B Ranganath Misra, G.L. Oza, B.C. Ray, K.N. Singh and S. Natarajan JJ.

Decided 25 October 1989

Status Overruled

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.

21 Supreme Court benches have cited this judgment.

What the Court ordered

We are of the opinion that the n impost in question cannot he justified as State iinposts as these have SYNTHETICS CHEMICALS v.

Judgment, page 58

Authorities it was built on

1958 M. P. V. Sundararamier & Co. v. The State of Andhra Pradesh & Another cited by 58
1974 Nashirwar Etc. Etc. v. The State of Madhya Pradesh cited by 17
1971 Indian Mica & Micanite Industries Lid. v. State of Bihar & Ors. cited by 10

Where later benches applied it

2017 Bimolangshu Roy (dead) through Lrs v. State of Assam & Another relied on
2016 Jindal Stainless Ltd. & Anr v. State of Haryana & Ors relied on
2011 State of U.P. & Ors. v. M/s Mohan Meakin Breweries Ltd. & Anr. relied on
2011 Kesar Enterprises Ltd. v. State of U.P. & Ors. relied on
2025 Odisha State Financial Corporation v. Vigyan Chemical Industries and Others followed
2015 State of Tamil Nadu &anr. v. Tvl. South Indian Sugar Mills Assn. & Ors. followed
2025 /s Patanjali Foods Limited (formerly Known as M/s Ruchi Soya Industries Ltd.) v. Union of India & Ors. referred to
2025 Directorate of Revenue Intelligence v. Raj Kumar Arora & Ors. referred to
2024 IN RE : SECTION 6A OF THE CITIZENSHIP ACT 1955 versus referred to
2024 Bilkis Yakub Rasool v. Union of India & Others referred to
2022 State of Karnataka & Anr. Etc. v. State of Meghalaya & Anr. Etc. referred to
2021 Ajit Mohan & Ors. v. Legislative Assembly National Capital Territory of Delhi & Ors. referred to
2019 The State of Jharkhand & Ors. v. M/s Ajanta Bottlers & Blenders Pvt. Ltd. referred to
2017 Binoy Viswam v. Union of India & Ors. referred to
2016 Ahmedabad Municipal Corporation v. Gtl Infrastructure Ltd. & Ors. Etc. referred to
2016 Vikas Yadav v. State of U.P. and Ors. Etc. Etc. referred to
2015 Sri Malaprabha Co-op Sugar Factory Ltd. v. State of Karnataka & Ors. referred to
2015 M/s. K.C.P. Ltd. v. Government of A.P. & Ors. referred to
2013 Jagdish Prasad Sharma Etc. Etc. v. State of Bihar & Ors. mentioned
2024 State of U.P. & Ors v. M/s Lalta Prasad Vaish and Sons overruled
2014 Usha Bharti v. State of U.P. & Ors. not applicable

Of those, 4 relied on · 2 followed · 12 referred to · 1 mentioned · 1 overruled · 1 not applicable

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