https://www.taxtmi.com/caselaws?id=165153 The Bombay Prohibition Act, 1949 was treated as valid legislation within the provincial entry on intoxicating liquors under the pith and substance doctrine, despite incidental impact on import and export across customs frontiers. The definition of liquor was upheld, but restrictions could not extend to legitimate medicinal and toilet preparations containing alcohol, as that would impose unreasonable limits on property rights. Provisions prohibiting commendation of intoxicants and incitement to evade the Act were held invalid for infringing freedom of speech and for vagueness. Exemptions for the armed forces and cargo boats, delegated permit powers, and related notifications were upheld, and the invalid portions were severable from the remainder of the Act. en-us Fri, 25 May 1951 00:00:00 +0530 Fri, 12 Sep 2014 09:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165153 The Bombay Prohibition Act, 1949 was treated as valid legislation within the provincial entry on intoxicating liquors under the pith and substance doctrine, despite incidental impact on import and export across customs frontiers. The definition of liquor was upheld, but restrictions could not extend to legitimate medicinal and toilet preparations containing alcohol, as that would impose unreasonable limits on property rights. Provisions prohibiting commendation of intoxicants and incitement to evade the Act were held invalid for infringing freedom of speech and for vagueness. Exemptions for the armed forces and cargo boats, delegated permit powers, and related notifications were upheld, and the invalid portions were severable from the remainder of the Act. Case-Laws Indian Laws Fri, 25 May 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165153