Supreme Court of India
State of U.P. & Ors v. M/s Lalta Prasad Vaish and Sons
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2 Supreme Court benches have cited this judgment.
What the Court ordered
For the aforesaid reasons, I am of the view that although the judgment in Synthetics and Chemicals (7J) calls for only a clarification, it does not require any overruling.
Judgment, page 245
From the headnote
Issue for Consideration The issues which arise for adjudication in this reference pertain to the scope of the power of the State Legislatures under Entry 8 and the meaning of the phrase “intoxicating liquor”. The question is whether “intoxicating liquor” in Entry 8 only includes potable alcohol, such as alcoholic beverages or also includes alcohol which is used in the production of other products; whether Entry 52 of List I of the Seventh Schedule to the Constitution overrides Entry 8 of List II; whether the expression ‘intoxicating liquors’ in Entry 8 of List II of the Seventh Schedule to
Authorities it was built on
- 1958 M. P. V. Sundararamier & Co. v. The State of Andhra Pradesh & Another
- 2010 State of West Bengal & Ors. v. The Committee for Protection of Democratic Rights, West Bengal & Ors
- 1983 Hoechst Pharmaceuticals Ltd. and Another Etc. v. State of Bihar and Others
- 2003 State of Punjab and Anr. v. Mis. Devans Modern Breweries and Anr. Etc.
- 1972 State of Orissa and Ors. v. Harinarayan Jaiswal and Ors.
- 1996 State of Andhra Pradesh and Ors. Etc. v. Mc. Dowell & Co. and Ors. Etc.
- 1989 Synthetics & Chemicals Ltd. Etc. v. State of U.P. and Ors.
- 1969 Harakchand Ratanchand Banthia and Ors. Etc. v. Union of India and Ors.
- 1974 Nashirwar Etc. Etc. v. The State of Madhya Pradesh
- 1963 State of Orissa v. M.A. Tulloch and Co.
- 2012 State of Kerala & Ors. v. M/s. Mar Appraem Kuri Co. Ltd. & Anr.
- 1960 The Hingir-rampur Coal Co., Ltd. and Others v. The State of Orissa and Others
- 1999 The Belsund Sugar Co. Ltd. Etc. Etc. v. The State of Bihar and Ors. Etc.
- 1959 Deep Chand v. The State of Uttar Pradesh and Others
- 1971 Union of India v. H. S. Dhillon
- 2002 I.T.C. Limited v. Agricultural Produce Market Committee and Ors.
- 2016 Jindal Stainless Ltd. & Anr v. State of Haryana & Ors
- 1995 M/s Khoday Distilleries Ltd. Etc. v. State of Karnataka and Ors.
- 1975 Har Shankar & Ors. Etc. Etc. v. The Dy. Excise & Taxation Commr. & Ors.
- 1980 The Ishwari Khetan Sugar Mills (p.) Ltd. & Another Etc v. The State of Uttar Pradesh & Ors. Etc.
- 1962 State of West Bengal v. Union of India
- 1971 Indian Mica & Micanite Industries Lid. v. State of Bihar & Ors.
- 1954 Cooverjee B. Bharucha v. The Excise Commissioner and the Chief Commissioner, Ajmer, and Others.
- 1963 The South India Corporation(p) Ltd. v. The Secretary, Board of Revenue, Trivandrum & Anr.
- 1991 State of U.P. and Anr. v. M/s. Synthetics and Chemicals Ltd. and Anr.
- 2004 Ashok Leyland Ltd. v. State of Tamil Nadu and Anr.
- 2005 Godfrey Phillips India Ltd. and Anr. v. State of U.P. and Ors.
- 1962 The Calcutta Gas Company (proprietary) Ltd. v. The State of West Bengal and Others
- 1990 Rohit Pulp and Paper Mills Ltd. v. Collector of Central Excise, Baroda
- 2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc.
- 1979 Ganga Sugar Co. Ltd., Etc. v. State of U.P. & Others Etc.
- 1962 The Gujarat University, Ahmedabad v. Krishna Ranganath Mudholkar and Others
- 1997 Vam Organic Chemicals Ltd. and Anr. v. U. P. Excise Act 1910
- 2014 M/s. Kone Elevator India Pvt. Ltd. v. State of Tamil Nadu and Ors.
- 2022 State of Karnataka & Anr. Etc. v. State of Meghalaya & Anr. Etc.
- 2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc.
- 2003 State of U.P. and Ors. v. Vam Organic Chemicals Ltd. and Ors.
- 1956 Ch. Tika Ramji & Others, Etc. v. The State of Uttar Pradesh & Others.
- 1951 The State of Bombay and Another v. F. N. Balsara
- 1997 Bihar Distillery and Anr. v. Union of India and Ors.
- 1995 State of U.P. v. M/s Modi Distillery Etc. Etc.
- 1972 Amar Chandra Chakraborty v. Collector of Excise, Government of Tripura & Ors.
- 1976 State of Haryana & Anr. v. Chanan Mal Etc.
- 1969 Baijnath Kedia v. State of Bihar & Ors.
- 1981 Southern Pharmaceuticals & Chemicals Trichur & Ors. Etc. v. State of Kerala & Ors. Etc.
- 2002 Government of Haryana v. Haryana Brewery Ltd. and Anr.
- 1958 The State of Madras v. Gannon Dunkerley & Co., (madras) Ltd.
- 1979 State of U.P., Etc. Etc. v. Synthetics & Chemicals Ltd. & Ors. Etc. Etc.
- 1992 Sh. Bileshwar Khand Udyog Khedut Sahakari Mandali Ltd. v. State of Gujarat and Anr.
- 1992 Gujchem Distillers India Ltd. v. State of Gujarat and Anr.
- 1998 M/s. Siel Ltd. and Ors. Etc. v. Union of India and Ors.
- 1964 R. Abdul Quader and Co. v. Sales Tax Officer, Hyderabad
- 2011 M/s. Bansal Wire Industries Ltd. and Anr. v. State of U.P. and Ors.
- 1954 The State of Bombay v. Bombay Education Society and Others.
- 2016 Ahmedabad Municipal Corporation v. Gtl Infrastructure Ltd. & Ors. Etc.
- 1991 B. Viswanathiah and Company and Ors. v. State of Karnataka and Ors.
- 1958 Nagendra Nath Bora & Another v. The Commissioner of Hills Division and Appeals, Assam and Others
- 1992 Indian Aluminium Company Limited and Anr. v. Karnataka Electricity Board and Ors.
- 2007 State of U.P. and Ors. v. M/s. Lalta Prasad Vaish
- 2000 Commissioner of Sales Tax, M.P. v. Popular Trading Company, Ujjain
- 2001 Indian Aluminium Company Ltd. v. Asst. Commissioner of Commercial Taxes (appeals) & Anr.
- 1981 Rainbow Steels Ltd. and Anr. v. Commissioner of Sales Tax, Uttar Pradesh and Anr.
- 1972 Kannan Devan Hills Produce Company Ltd. v. The State of Kerala and Another
- 1996 Shree Krishna Gyanoday Sugar Ltd. v. State of Bihar
- 2003 State of Bihar and Ors. v. Industrial Corporation Pvt. Ltd. and Ors.
- 1964 State of Orissa v. M.A. Tulloch and Co.
- 2023 Baharul Islam & Ors. v. Indian Medical Association and Ors.
Where later benches applied it
- 2026 Directorate General of Goods and Services Tax Intelligence (hqs) v. Gameskraft Technologies Private Limited
- 2026 The State of Tamil Nadu v. Junglee Games India Private Limited
Of those, 2 mentioned
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