JUDGMENT

SABYASACHI MUKHARJI, J. :- (For himself, E. S. Venkataramiah, CJI., Ranganath Misra, B. C. Ray,. K. N. Singh and S. Natarajan, JJ.):- These writ petitions, civil appeals and review petitions relate to the right of the States to levy vend fee or duties in respect of industrial alcohol under different legislation in different States. We will first ideal with writ petition No. 182/80. In writ petition No. 182/80 (Synthetics & Chemicals Ltd. v. State of U. P. & Ors.), we are concerned with the notification dated 31st May, 1979, substituting new Rule 17(2) for old Rule 17(2) and providing for a vend fee of Rs. 1.10 per bulk litre for all issues from distillery but in case of FL 39 Licence (like the petitioner in this case), the vend fee would be so charged that the amount of this fee and purchase tax together does not exceed 25 paise per bulk litre. Then there are three review petitions, namely, Review Petitions Nos. 202-04/80 (Synthetics & Chemicals Ltd. v. State of U.P.) and Review Petition No. 17 of 1980 (Kesar Sugar Works Ltd. v. State of U. P.). These are directed againts the judgment and order of this Court dated 19th December, -1979 in State of U. P. v. Synthetics & Chemicals Ltd., (1980) 2 SCR 531 reagitating the challenge to Section 24A and 24B of the U.P. Excise Act, 1910 as amended in 1972 and 1976 declaring exclusive privilege of the Government for manufacture and all of foreign liquor as defined (which .includes denatured spirit and industrial alcohol). Then there is writ petition Nos. 3163-64 of 1982 (All India Alcohol Based Industries Development Association v. State of Maharastra) which challenges the amendment to Section 49 of the Bombay Prohibition Act, 1949 treating exclusive privilege for State in liquor trade and imposing a transport fee of Rs. 1. 15 per bulk litre. There is writ petition No.4501/78 (Chemicals and Plastics India Ltd. v. State of Tamil Nadu), writ petition No. 2580/ 82 (Kolhapur Sugar Mills and Anr. v. S. R. Hegde and Ann), which challenges the Bombay Prohibition Act, 1949 as amended from time to time along with Ordinance No. 15 of 1981 which amended the Bombay Prohibition Act, 1949 and Section 49 added by reason of which the State was granted exclusive privilege of importing, exporting, transporting, manufacturing, bottling, selling, buying, processing or using any intoxicant. Thereafter, the Bombay Rectified Spirit (Transport in Bond) Rules, 1951 were amended and transport fee was increased from the rate of 17 paise to the rate of Rs. 1.25 paise. Thereafter, the Bombay Rectified Spirit (Transport in Bond) Amendment Rules, 1982 were amended and the transport fee was reduced from Rs. 1.25 per litre to 0.40 paise per litre. Then there is writ petition No. 1892/73 (Hindustan Polymers Ltd. v. State of A.P.) which seeks a declaration that alcohol plant of the petitioner company is not covered by the A. P. Excise Act, 1968, A. P. Distillery Rules, 1970 and A. P. Rectified Spirit Rules, 1971 and further to declare that the alcohol plant of the company is not a distillery within the meaning of the said expression under the A. P. Distillery Rules and therefore, the Distillery Rules have no application thereto. It seeks also an order to restrain from interfering with and or regulating and controlling the production, distribution, movement and supply of alcohol from the alcohol plant of the company and also a writ of prohibition with the appropriate directions. Civil Appeal No. 4384/84 also challenges the A. P. Excise Act, 1968 and A. P. Distillery Rules. Similar is the position in C. A. Nos. 466-67 of 1980 which challenges the Tamil Nadu Prohibition Act.

2. The main question that falls for consideration in these matters is whether the vend fee in respect of the industrial alcohol under different legislations and rules in different States is valid. The question is - is the vend fee and impost leviable or extractable by the States under different Acts. The question mainly involved in all these matte