ORDER

1. This is a sequel to the judgment of this Court in Synthetics & Chemicals Ltd. v. State of U.P.{(1990) 1 SCC 109, 158 : 1989 Supp 1 SCR 623, 682} At SCR p. 682 it was observed: (SCC pp. 158, 159, para 88)

"On an analysis of the aforesaid decisions and practice, we are clearly of the opinion that in respect of industrial alcohol the States are not authorised to impose the impost they have purported to do. In that view of the matter, the contentions of the petitioners must succeed and such impositions and imposts must go as being invalid in law so far as industrial alcohol is concerned ...."

On this view it was further declared at pp. 682-683: (SCC p. 159, para 89)

"We must, however, observe that these imposts and levies have been imposed by virtue of the decision of this Court in Synthetics & Chemicals Ltd. case(1990) 1 SCC 109, 158. The States as well as the petitioners and manufacturers have adjusted their rights and their position on that basis except in the case of State of Tamil Nadu. In that view of the matter, it would be necessary to state that these provisions are declared to be illegal prospectively. In other words, the respondent States are restrained from enfor