potable alcohol Archives

Case Briefs Supreme Court (Constitution/Larger Benches)

What Justice Nagarathna held on States’ power to regulate ‘Industrial alcohol’ as lone dissenting voice in 8:1 verdict

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”.

States power to regulate intoxicating liquor

Case Briefs Supreme Court (Constitution/Larger Benches)

Read Supreme Court’s Majority Opinion on States’ power to regulate industry of ‘Intoxicating Liquor’

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.

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States have the power to regulate and tax Industrial Alcohol, holds Supreme Court by 8:1 majority

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.