Supreme Court of India

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

Neutral citation

Reported as [2001] 3 S.C.R. 33

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 58
1954 Behram Khurshed Pesikaka v. The State of Bombay. cited by 26
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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