( 1 ) THE Hyderabad Denatured Spirit Rules, 1955 and the Andhra Pradesh Denatured Spirit Rules, 1971, which repealed the Hyderabad Rules, levied gallonage fee at the rate of Re. 1/- per gallon on the denatured spirit purchased by licensees from the Government Distilleries. Denatured spirit is used as a raw material in the manufacture of several products. A person, M/s. Syntho-Pharm, represented by its partner Sri A. P. Waghray, challenged the said levy on the ground, inter alia, that the State was not rendering any services whatsoever in lieu of the said fee and, therefore, the levy was bad. The writ petition filed by him was allowed by a Bench of this Court, which declared the levy to be bad inasmuch as the State failed to produce any material whatsoever to show that it was rendering some or other service in lieu of the said fee. The declaration granted by the Court is to the following effect:"we are, therefore, constrained to hold that the imposition of the Gallonage Fee of the nature and dimension of that fixed by the Denatured Spirit Rules of Hyderabad and Andhra Pradesh is invalid. A writ will, therefore, issue to the respondents to restrain them from collecti