2023:BHC-AS:22638-DB
 1.WP2360_2018 & ORS. JUDGMENT.DOC

 Vidya Amin

 IN THE HIGH COURT OF JUDICATURE AT BOMBAY
 CIVIL APPELLATE JURISDICTION

 WRIT PETITION NO. 13720 OF 2017
 M/s. Daund Sugar Pvt. Ltd., Through
 Its Distillery Manager ...Petitioner
 Versus
 The State Of Maharashtra, Through
 Principal Secretary And Ors. ...Respondents

 WITH
 WRIT PETITION NO. 429 OF 2018
 M/s. Nsl Krishnaveni Sugars Ltd. ...Petitioner
 Versus
 The State Of Maharashtra
 Through Principal Secretary And Anr. ...Respondents

 WITH
 WRIT PETITION NO. 430 OF 2018
 M/s. Vijaynagar Sugar Pvt. Ltd. ...Petitioner
 Versus
 The State Of Maharashtra,
 Through Principal Secretary And Ors. ...Respondents

 WITH
 WRIT PETITION NO. 405 OF 2019
 M/s. Venkateshwara Power
 Project Ltd. (distillery Div.) ...Petitioner
 Versus
 The State Of Maharashtra Thru. Prin.
 Secretary, Home ( State Excise) Dept. And Anr. ...Respondents

 WITH
 WRIT PETITION NO. 426 OF 2018
 M/s. Shree Renuka Sugars Ltd. ...Petitioner
 Versus
 The State Of Maharashtra,
 Through Principal Secretary And Anr. ...Respondents

 Page 1 of 44
 9 August, 2023

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 1.WP2360_2018 & ORS. JUDGMENT.DOC

 WITH
 WRIT PETITION NO. 427 OF 2018
M/s. Shree Renuka Sugars Ltd. ...Petitioner
 Versus
The State Of Maharashtra, Through
Principal Secretary And Anr. ...Respondents

 WITH
 WRIT PETITION NO. 428 OF 2018
M/s. Shree Renuka Sugars Ltd. ...Petitioner
 Versus
The State Of Maharashtra, Through
Principal Secretary And Anr. ...Respondents
 WITH
 WRIT PETITION NO. 431 OF 2018
M/s. Sharayu Agro Industries Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary And Ors. ...Respondents

 WITH
 WRIT PETITION NO. 466 OF 2018
M/s. E.i.d. Parry (india) Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary, And Anr. ...Respondents

 WITH
 WRIT PETITION NO. 782 OF 2018
Baramati Taluka Sahakari Doodh
Utpadak Sangh Maryadit, Through
Its Authorised Representative ...Petitioner
 Versus
The State Of Maharashtra And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 1061 OF 2018
M/s. John Distilleries Pvt. Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary and Ors. ...Respondents
 Page 2 of 44
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 1.WP2360_2018 & ORS. JUDGMENT.DOC

 WITH
 WRIT PETITION NO. 2360 OF 2018
M/s. N.s. Enterprises Thr.its Prop.
Mr. Nitin Shivajirao Shinde ...Petitioner
 Versus
The State Of Maharashtra Thr.
Principal Secretary And Ors. ...Respondents

 WITH
 WRIT PETITION NO. 1258 OF 2018
M/s. Appasaheb Nalawade Gadhinglaj
Taluka Sahakari Sakhar Karkhana Ltd. ...Petitioner
 Versus
The State Of Maharashtra , Through
Principal Secretary And Ors. ...Respondents

 WITH
 WRIT PETITION NO. 1257 OF 2018
M/s. Hermes Distillery Pvt. Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary And Anr. ...Respondents

 WITH
 WRIT PETITION NO. 2260 OF 2019
M/s. Vardhan Agro Processing Ltd. ...Petitioner
 Versus
The State Of Maharashtra Thru Prin.
Secretary, Home (state Excise) Dept. And Ors. ...Respondents

 WITH
 WRIT PETITION NO. 2445 OF 2018
Kn Resources Pvt. Ltd. ...Petitioner
 Versus
The State Of Maharashtra , Through
Its Principal Secretary And Ors. ...Respondents

 Page 3 of 44
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 1.WP2360_2018 & ORS. JUDGMENT.DOC

 WITH
 WRIT PETITION NO. 1832 OF 2018
M/s. Ab Mauri India Pvt. Ltd. ...Petitioner
 Versus
The State Of Maharashtra ,
Through Its Principal Secretary And Ors. ...Respondents

 WITH
 WRIT PETITION NO. 3632 OF 2018
The Distillers Association Of
Maharashtra And Ors. ...Petitioners
 Versus
The State Of Maharashtra , Through
Its Principal Secretary And Anr. ...Respondents

 WITH
 WRIT PETITION NO. 1833 OF 2018
M/s. Shree Renuka Sugar Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 2318 OF 2018
M/s. Jakraya Sugar Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary, And Ors. ...Respondents

 WITH
 WRIT PETITION NO. 2317 OF 2018
M/s. Shivamrut Doodh Utpadak
Sahakari Sangh Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary And Ors. ...Respondents

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 1.WP2360_2018 & ORS. JUDGMENT.DOC

 WITH
 WRIT PETITION NO. 2961 OF 2018
Jai Hind Feeds Through Mr. M.k. Jamdar, ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary, And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 3419 OF 2019
M/s. Shri Shankar Sahakari Sakhar Karkhana Ltd. ...Petitioner
 Versus
The State Of Mah. Thru
Principal Secty. And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 5459 OF 2018

M/s. Jakraya Sugar Ltd. ...Petitioner
 Versus
The State Of Maharshtra Through
Principal Sec., & ors. ...Respondents
 WITH
 WRIT PETITION NO. 4843 OF 2018
M/s. Godavari Biorefineries Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary, And Anr. ...Respondents
 WITH
 WRIT PETITION NO. 3616 OF 2018
M/s. Shriram Sahakari Sakhar Karkhana Ltd. ...Petitioner
 Versus
The State Of Maharashtra, Through
Its Principal Secretary And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 3166 OF 2018
Kolhapur Zilla Sahakari Dudh Utpadak Sangh Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary And Ors. ...Respondents
 Page 5 of 44
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 1.WP2360_2018 & ORS. JUDGMENT.DOC

 WITH
 WRIT PETITION NO. 3617 OF 2018
M/s. Kothari Sugars And Chemicals Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary And Anr. ...Respondents

 WITH
 WRIT PETITION NO. 4019 OF 2023
Satyam Distilleries And Industries Pvt. Ltd ...Petitioner
 Versus
The State Of Maharashtra Thr.
Principal Secretary And Anr. ...Respondents

 WITH
 WRIT PETITION NO. 3890 OF 2019
M/s. Utopian Sugars Ltd. ...Petitioner
 Versus
The State Of Maharashtra Thru Prin. Secretary ,
Home (state Excise) Dept. And Ors. ...Respondents

 WITH
 WRIT PETITION NO. 3891 OF 2019
M/s. Starchem Industries ...Petitioner
 Versus
The State Of Maharashtra Thru Prin.
Secretary , Home (state Excise) Dept. And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 4254 OF 2018
M/s. Indian Sugar Manufacturing Co. Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary And Anr. ...Respondents

 WITH
 WRIT PETITION NO. 4238 OF 2018
M/s. Shri Saikrupa Sugar And Allied Industries Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through Principal
Secretary And Ors. ...Respondents
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 1.WP2360_2018 & ORS. JUDGMENT.DOC

 WITH
 WRIT PETITION NO. 4255 OF 2018
M/s. Calgara Worldwide Pvt. Ltd. ...Petitioner
 Versus
The State Of Maharashtra, Through
Principal Secretary And Anr. ...Respondents
 WITH
 WRIT PETITION NO. 4880 OF 2018
M/s. Oaisis Alcohol Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary And Ors. ...Respondents

 WITH
 WRIT PETITION NO. 4616 OF 2018
M/s. Kisan Agro Through Its Partner ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 4881 OF 2018
M/s. Kamdhenu Agrovet Thorugh Its Partner ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 4882 OF 2018
M/s. Kamdhenu Agrovet Thorugh Its Proprietor ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 5535 OF 2019
M/s. Neha Trading Co. Through
Its Proprietor Shri. D.d. Khimani ...Petitioner
 Versus
The State Of Maharashtra Through
The Principal Secretary And Ors. ...Respondents
 Page 7 of 44
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 1.WP2360_2018 & ORS. JUDGMENT.DOC

 WITH
 WRIT PETITION NO. 6432 OF 2018
M/s. Ravindra And Company Ltd. ...Petitioner
 Versus
The State Of Maharashtra And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 3133 OF 2022
M/s. Siddhi Sugar And Allied Industries Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through Prin.
Secretary, Home (state Excise) Dept. And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 9545 OF 2019
M/s. Swaraj India Agro Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through Prin.
Secretary, Home (state Excise) Dept. And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 9289 OF 2019
M/s. Dwarkadhish Sakhar Karkhana Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through Prin.
Secretary, Home ( State Excise) Dept. And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 7722 OF 2018
M/s. Shamanur Sugars Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary And Anr. ...Respondents

 WITH
 WRIT PETITION NO. 3131 OF 2022
M/s. Harsco India Pvt. Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through Prin.
Secretary, Home (state Excise) Dept. And Anr. ...Respondents

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 1.WP2360_2018 & ORS. JUDGMENT.DOC

 WITH
 WRIT PETITION NO. 3129 OF 2022
M/s. Bhalkeshwar Sugars Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through Prin.
Secretary, Home (state Excise) Dept. And Anr. ...Respondents
 WITH
 WRIT PETITION NO. 3128 OF 2022
M/s. Nirani Sugars Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through Prin.
Secretary, Home (state Excise) Dept. And Anr. ...Respondents
 WITH
 WRIT PETITION NO. 4176 OF 2003
Ashok Alco-chem Ltd. ...Petitioner
 Versus
State Of Maharashtra And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 9495 OF 2018
M/s. Shree Warna Sahakari Dudh Utpadak
Prakriya Sangh Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 10858 OF 2018
M/s Rajmata Industries Thru Partner,
Mr. Ashok Damodar Survase ...Petitioner
 Versus
The State Of Maharashtra Thru Principal Secretary,
Home (state Excise) Dept. And Ors ...Respondents
 WITH
 WRIT PETITION NO. 11279 OF 2018
M/s Som Distilleries Pvt. Ltd. ...Petitioner
 Versus
The State Of Maharashtra Thru Principal Secretary,
Home( State Excise) Dept. And Anr. ...Respondents
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 1.WP2360_2018 & ORS. JUDGMENT.DOC

 WITH
 WRIT PETITION NO. 13386 OF 2018
M/s Aurangabad Distillery Pvt. Ltd. ...Petitioner
 Versus
The State Of Maharashtra Thru Principal Secretary,
Home ( State Excise ) Dept. And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 11280 OF 2018
M/s. New Phaltan Sugar Works Distilleries Div. Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 11281 OF 2018

M/s Krantigrani Dr. G. D. Bapu Lad
Sahakari Sakhar Karkhant Ltd. ...Petitioner
 Versus
The State Of Maharashtra Thru Principal Secretary,
Home ( State Excise) Dept. And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 13364 OF 2018
M/s. Jaywant Sugars Ltd. karad, ...Petitioner
 Versus
The State Of Maharashtra Thru Principal Secretary,
Home ( State Excise) Dept. And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 12198 OF 2017
M/s. Sagar Industries Distilleries Pvt. Ltd. ...Petitioner
 Versus
The State Of Maharashtra, Through
Principal Secretary And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 12211 OF 2017
M/s. Kolhapur Sagar Mills Ltd. ...Petitioner
 Versus
The State Of Maharashtra, Through
Principal Secretary And Ors. ...Respondents
 Page 10 of 44
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 1.WP2360_2018 & ORS. JUDGMENT.DOC

 WITH
 WRIT PETITION NO. 12202 OF 2017
M/s. Aurangabad Distillery Pvt. Ltd. ...Petitioner
 Versus
The State Of Maharashtra, Through
Principal Secretary And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 12204 OF 2017
M/s. Baramati Agro Ltd. ...Petitioner
 Versus
The State Of Maharashtra, Through
Principal Secretary And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 12213 OF 2017
M/s. Laxmi Organic Industries Ltd. ...Petitioner
 Versus
The State Of Maharshtra, Through
The Principal Secretary And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 12205 OF 2017
M/s. Deshbhakta Ratnapanna Kumbhar
Panchganga Ssk Ltd. ...Petitioner
 Versus
The State Of Maharashtra, Through
Principal Secretary And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 12398 OF 2017
M/s. Nira Bhima Sahakari Sakhar Karkhana Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 12421 OF 2017
M/s. Karmayogi Shankarrao Patil S.s.k. Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary And Ors. ...Respondents

 Page 11 of 44
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 1.WP2360_2018 & ORS. JUDGMENT.DOC

 WITH
 WRIT PETITION NO. 12399 OF 2017
M/s. Indreshwar Sugar Mills Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 12400 OF 2017
M/s. Shreenath Mhaskoba Sakhar Karkhana Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 12677 OF 2017
M/s. Brima Sagar Maharashtra Distilleries Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 12693 OF 2017
M/s. Fabtech Sugar Pvt. Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 12678 OF 2017
The Distillers Association Of Maharashtra And Ors. ...Petitioners
 Versus
The State Of Maharashtra Through
Principal Secretary And Anr. ...Respondents
 WITH
 WRIT PETITION NO. 12679 OF 2017
M/s. Loknete Baburao Patil Agro Industries Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary And Ors. ...Respondents

 Page 12 of 44
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 1.WP2360_2018 & ORS. JUDGMENT.DOC

 WITH
 WRIT PETITION NO. 12680 OF 2017
M/s. Khandoba Distilleries Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 12681 OF 2017
M/s. Vithalrao Shinde S.S.K. Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 12682 OF 2017
The Distillers Association Of Maharashtra And Ors. ...Petitioners
 Versus
The State Of Maharashtra Through
Principal Secretary And Ors. ...Respondents

 WITH
 WRIT PETITION NO. 12936 OF 2017
M/s. Dalmia Bharat Sugar And Industries Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through Principal Secretary,
Home (state Excise) Dept. And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 12934 OF 2017
M/s. Deccan Overseas Pvt. Ltd. ...Petitioner
 Versus
The State Of Maharashtra , Through
Principal Secretary And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 2907 OF 2020
M/s. Atharv Intertrade Pvt. Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through Principal Secretary
Home ( State Excies) Dept. And Ors. ...Respondents

 Page 13 of 44
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 1.WP2360_2018 & ORS. JUDGMENT.DOC

 WITH
 WRIT PETITION NO. 13105 OF 2017
M/s. Bhima S.s.k. Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 13107 OF 2017
M/s. Shri Makai Sahakari Sakhar Karkhana Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 13108 OF 2017
M/s. Vijaynagar Sugar Pvt. Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary And Ors. ...Respondents

 WITH
 WRIT PETITION NO. 13230 OF 2017
M/s. Shree Renuka Sugars Ltd. ...Petitioner
 Versus
The State Of Maharashtra, Through
Principal Secretary And Anr. ...Respondents
 WITH
 WRIT PETITION NO. 13231 OF 2017
M/s. Shree Renuka Sugars Ltd. ...Petitioner
 Versus
The State Of Maharashtra, Through
Principal Secretary And Anr. ...Respondents
 WITH
 WRIT PETITION NO. 3113 OF 2020
M/s. Kpr Sugar Mill Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through Prin.
Secretary, Home (state Excise) And Anr ...Respondents

 Page 14 of 44
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 1.WP2360_2018 & ORS. JUDGMENT.DOC

 WITH
 WRIT PETITION NO. 13392 OF 2017
Shrigurumurti Exports Pvt Ltd. Through
Its Managing Direstor Shri. Prasad Uttamrao Patil ...Petitioner
 Versus
The State Of Maharashtra Through Principal Secretary,
Home Dept. And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 13732 OF 2017
M/s. Manganga S.s.k. Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through Principal
Secretary Home (state Excise) Dept. And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 13721 OF 2017
M/s. Shri Ambalika Sugar Pvt. Ltd. Through
Its Distillery Manager ...Petitioner
 Versus
The State Of Maharashtra, Through
Principal Secretary And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 13544 OF 2017
M/s. Embio Ltd. ...Petitioner
 Versus
The State Of Maharashtra, Through
Principal Secretary And Ors. ...Respondents

 WITH
 WRIT PETITION NO. 1612 OF 2021
Mysore Mercantile Co. Limited
Through Authorized Representative ...Petitioner
 Versus
The State Of Maharashtra
Through Principal Secretary And Anr. ...Respondents
 WITH
 WRIT PETITION NO. 13463 OF 2017
Saf Yeast Co. Pvt. Ltd. ...Petitioner
 Versus
The State Of Maharashtra, Through
 Page 15 of 44
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 1.WP2360_2018 & ORS. JUDGMENT.DOC

Principal Secretary And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 13729 OF 2017
M/s. Imcola (exports) Ltd. ...Petitioner
 Versus
The State Of Maharashtra , Through
Principal Secretary And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 13730 OF 2017
M/s. Chandrashekhar Exports Private Limited ...Petitioner
 Versus
The State Of Maharashtra , Through
Principal Secretary And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 13731 OF 2017
M/s. Godavari Biorefineries Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary And Anr. ...Respondents
 WITH
 WRIT PETITION NO. 13847 OF 2017

Athani Sugar Ltd. Through
Its Execution Director Shri, Yogesh Patil ...Petitioner
 Versus
The State Of Maharasthra Through Principal
Secretary Home (state Excise) Dept. And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 13906 OF 2017
M/s. Shri. Vidhnahar S.s.k Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary, And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 13908 OF 2017
M/s. Ss Distrilleries Pvt. Ltd. ...Petitioner
 Versus
The State Of Maharashtra, Through
Its Principal Secretary And Ors. ...Respondents

 Page 16 of 44
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 1.WP2360_2018 & ORS. JUDGMENT.DOC

 WITH
 WRIT PETITION NO. 14047 OF 2017
M/s. Laxmi Feeds And Foods ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 14042 OF 2017
M/s. Betul Oil Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary And Ors. ...Respondents

 WITH
 WRIT PETITION NO. 14055 OF 2017
Shri. Padmavati Agro Industries Pvt. Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through The
Principal Secretary And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 14056 OF 2017
M/s. Godrej Agrovet Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through The
Principal Secretary And Ors. ...Respondents

 WITH
 WRIT PETITION NO. 14057 OF 2017
M/s. R.m. Cattle Feed Industries ...Petitioner
 Versus
The State Of Maharashtra Through
The Principal Secretary And Ors. ...Respondents

 WITH
 WRIT PETITION NO. 433 OF 2018
M/s. Bhairavnath Sugar Works Ltd. ...Petitioner
 Versus
The State Of Maharashtra, Through
Principal Secretary And Ors. ...Respondents

 Page 17 of 44
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 1.WP2360_2018 & ORS. JUDGMENT.DOC

 WITH
 WRIT PETITION NO. 432 OF 2018
M/s. Sun Impex Export And Import ...Petitioner
 Versus
The State Of Maharashtra, Through
Principal Secretary And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 2163 OF 2018
Solapur Zillah Dudh Utpadak Va Prikriya Sangh
Cattle Feed Manufaturing Unit Through Its A.s. ...Petitioner
 Versus
The State Of Maharashtra Through
Principal Secretary And Ors. ...Respondents
 WITH
 WRIT PETITION NO. 1591 OF 2019
M/s. New Phaltan Sugar Works Distilleries Div. Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through Its
Principal Secretary And Ors. ...Respondents

 WITH
 WRIT PETITION NO. 14601 OF 2018
M/s. Integrated Service Point Pvt. Ltd. ...Petitioner
 Versus
The State Of Maharashtra Through
Its Principal Secretary And Ors. ...Respondents

 Adv. Joel Carlos for the petitioner in WP/13720/2017.

 Mr. Abhijit B. Kadam a/w Mr. Prem Mhatre for Petitioner in
 WP/2360/2018 and WP/4616/2018.

 Mr Samir Kumbhakoni for Petitioner in WP/10858/2018.

 Adv Austin Fernendes i/b Denzil D'melloa for Petitioner in
 WP/13463/2017.

 Mr Rahul P. Kasbekar a/w Mr. Swaroop Karade i/b Mr Surel S. Shah for
 Petitioner in wP/3166/2018.

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 1.WP2360_2018 & ORS. JUDGMENT.DOC

Mr Sarang S. Aradhye a/w Ms Gauri Velankar a/w Ms. Shruti
Kothavade for Petitioner in WP/2163/2018.
Mr Prasannan S. Namboodiri a/w Mr Tejal Darekar a/w Mr Rishabh
Sinha for Petitioner inWP/13544/2017.
Mr. Shekhar Jagtap a/w. Sairuchita Chowdhary & Mr. Venkatesh
Shinde i/b. J. Shekhar & Co. in WP/782/2018.
Mr D.B. Savant a/w Mr Vinayak Salokhe a/w Ms Megha Jani a/w Ms
Sampada Khanolkar for Petitioner in WP/429/2018 a/w WP/430/2018
a/w WP/405/2019 a/w WP/430/2018 a/w WP/405/2019 a/w
WP/426/2018 a/w WP/427/2018 a/w WP/428/2018 a/w
WP/431/2018 a/w WP/466/2018 Adv. a/w WP/1061/2018 a/w
WP/1258/2018 a/w WP/1257/2018 a/w WP/2260/2019 a/w
WP/2445/2018 a/w WP/1832/2018 a/w WP/3632/2018 a/w
WP/1833/2018 a/w WP/2318/2018 a/w WP/2317/2018 a/w
WP/3419/2019 a/w WP/5459/2018 a/w WP/4843/2018 a/w
WP/3616/2018 a/w WP/3617/2018 a/w WP/3890/2019 a/w
WP/3891/2019 a/w WP/4254/2018 a/w WP/4238/2018 a/w
WP/4255/2018 a/w WP/4880/2018 a/w WP/4881/2018 a/w
WP/4882/2018 a/w WP/5535/2019 a/w WP/6432/2018 a/w
WP/3133/2022 a/w WP/9545/2019 a/w WP/9289/2019 a/w
WP/1612/2021 a/w WP/7722/2018 a/w WP/3131/2022 a/w
WP/3129/2022 a/w WP/3128/2022 a/w WP/4176/2003 a/w
WP/9495/2018 a/w WP/11279/2018 a/w WP/13386/2018 a/w WP/
11280/2018 a/w WP/11281/2018 a/w WP/13364/2018 a/w
WP/12198/2017 a/w WP/12211/2017 a/w WP/12202/2017 a/w
WP/12204/2017 a/w WP/4019/2023, WP/12213/2017 a/w
WP/12205/2017 a/w WP/12398/2017 a/w WP/12421/2017 a/w
WP/12399/2017 a/w WP/12400/2017 a/w WP/12677/2017 a/w
WP/12693/2017 a/w WP/12678/2017 a/w WP/12679/2017 a/w
WP/12680/2017 a/w WP/12681/2017,a/w WP/12682/2017 a/w
WP/12936/2017 a/w WP/12934/2017 a/w WP/2907/2020 a/w
WP/13105/2017 a/w WP/13107/2017 a/w WP/13108/2017 a/w
WP/13230/2017 a/w WP/13231/2017 a/w WP/3113/2020 a/w
WP/13732/2017 a/w WP/13721/2017 a/w WP/13729/2017 a/w
WP/13730/2017 a/w WP/13731/2017 a/w WP/13906/2017 a/w
WP/13908/2017 a/w WP/14047/2017 a/w WP/14055/2017 a/w
WP/14056/2017 a/w WP/14057/2017 a/w WP/433/2018 a/w
WP/432/2018 a/w WP/1591/2019 a/w WP/14601/2018.

Smt. S.D. Vyas, 'B' Panel Counsel for State
Mr Advait Sethna for Resp UOI in WP/12679/2017.
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 1.WP2360_2018 & ORS. JUDGMENT.DOC

 CORAM: G. S. KULKARNI &
 JITENDRA JAIN, JJ.
 RESERVED ON: 4 August, 2023
 PRONOUNCED ON: 9 August, 2023
 _______________________

 JUDGMENT (Per G.S. Kulkarni, J.)