- (1.) Civil Appeal No. 4093 of 1991 and C. A. No. 2853 of 2001 (arising out of S.L.P. (C) No. 20018 of 1991) Leave granted in S.L.P. (C) No. 20018 of 1991.
(2.) These appeals are sequel to a judgment of this Court in Synthetics and Chemicals Ltd. v. State of U.P. (1990) 1 SCC 109 : AIR 1990 SC 1927 wherein it was held that in respect of industrial alcohol the States were not authorised to impose the impost they had purported to do. By that judgment delivered on 25th October, 1989 the Court overruled its earlier decision in State of U.P. v. Synthetics and Chemicals Ltd. (1980) 2 SCC 441 : (AIR 1980 SC 614 : 1980 All LJ 258 : 1980 Tax LR 2294) wherein the validity of such an impost had been upheld. By the second Synthetics case it was declared that the impugned provisions were illegal prospectively.
(3.) The question which arises for consideration in these appeals is whether the vend fee which had been levied by the appropriate State enactments, but not collected whether by reasons of the orders of the Court or otherwise, can be collected now when the said provisions by the said judgment dated 25th October, 1989 have been held to be invalid prospectively.;