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 & Chemi