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1 - 10 of 10 (0.33 seconds)State Of Tamil Nadu & Anr vs Tvl. South Indian Sugar Mills ... on 12 August, 2015
Insofar as the decision of the Supreme Court in Kalyan Chemicals
(supra) is concerned, the decision would not support the State Government
inasmuch as the Supreme Court has reiterated the law as laid down and
discussed in the case of TVL, South Indian Sugar Mills Association (supra).
Synthetics & Chemicals Ltd. Etc vs State Of U.P. And Ors on 25 October, 1989
The learned Single Judge
of the Madras High Court following the decision of the Seven-Judge Bench of
the Supreme Court in Synthetics and Chemicals Ltd. (supra) had concluded
the conundrum. The learned Single Judge came to the conclusion that the
subject impost was in pith and substance, an endeavour to raise revenues for
the States. It was observed that the principle of quid pro quo governs the
quantification of the service rendered, but not necessarily with mathematical
exactitude and that it was necessary that a reasonable relationship between the
collection and the services rendered must be evident. The petition was
accordingly was partly allowed by the learned Single Judge making it legal for
the State to impose and collect only 50 paise per bulk litre. The decision of the
Page 41 of 44
9 August, 2023
Bihar Distillery And Anr vs Union Of India And Ors on 20 January, 1997
The Division
Bench considering the decision in M/s. Vam Organic Chemicals Ltd. (supra),
decision of Supreme Court in Synthetics & Chemicals Ltd. vs. State of U.P.4,
decision in Bihar Distillery & Anr. vs. Union of India & Ors. 5 and several other
3 2011(3) ALL MR 852
4 (1990) 1 SCC 109
5 1997(2) SCC 727
Page 24 of 44
9 August, 2023
Kalyan Chemicals vs Government Of A.P. & Ors on 12 August, 2015
Insofar as the decision of the Supreme Court in Kalyan Chemicals
(supra) is concerned, the decision would not support the State Government
inasmuch as the Supreme Court has reiterated the law as laid down and
discussed in the case of TVL, South Indian Sugar Mills Association (supra).
Section 58A in The Maharashtra Prohibition Act [Entire Act]
Section 61 in The Maharashtra Prohibition Act [Entire Act]
Vam Organic Chemicals Limited & ... vs The State Of Uttar Pradesh & Others on 21 January, 1997
21. It is quite surprising that when the decision in M/s. VAM Organics
Chemicals Ltd. (supra) was affirmed by the Supreme Court in the State
Government's appeal being dismissed as also there being no stay on the
subsequent decision in Sahakar Maharshi Shankarrao Mohite Patil Sahakari
Sakhar Karkhana Ltd. (supra), it was highly unreasonable for the State
Government to issue notification dated 1 November, 2017.
The Maharashtra Prohibition Act
Sahakar Maharshi Shankarao Mohite ... vs State Of Maharashtra And Ors on 3 February, 2020
It is submitted that in fact the Division Bench in Sahakar
Maharshi Shankarrao Mohite Patil Sahakari Sakhar Karkhana Ltd. (supra) has
clearly observed in paragraph 46 that there was absolutely no material to
indicate that any services were rendered by the State Government in the case of
captive user and a similar contention of service being rendered by other
departments, was raised in such case which had no nexus and/or any relation
whatever to the transport fees as charged.
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