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Following a meticulous assessment of the qualifications, integrity, capabilities and giving due consideration to a range of factors, the President appointed Justice Satish Chandra Sharma as Judge of the Supreme Court of India on 09-11-2023.
Justice B. V Nagarathna who is currently serving as a Judge of Supreme Court of India, formerly served as a Judge of Karnataka High Court until her elevation to the Supreme Court. Justice Nagarathna is also the potential contender for the first ever woman Chief Justice of India.
Nagarathna, J., was of the view that Synthetics and Chemicals Ltd. v. State of U.P., (1990) 1 SCC 109, did not require overruling and it continues to be good law in the context of what is comprised in the expression “industrial alcohol” and “intoxicating liquors”.
This majority decision overruled Supreme Court’s 7-Judge Bench ruling in Synthetics and Chemicals Ltd. v. State of U.P., (1990) 1 SCC 109, wherein it was held that States cannot tax industrial alcohol.
This majority decision further overruled Supreme Court’s 7-Judge Bench ruling in Synthetics and Chemicals Ltd. v. State of U.P., (1990) 1 SCC 109, wherein it was held that States cannot tax industrial alcohol.