https://www.taxtmi.com/caselaws?id=165381 State power to levy vend fee as consideration for its exclusive privilege in intoxicating liquor was treated as valid, and denatured spirit, including specially denatured spirit, was brought within the broader constitutional concept of intoxicating liquor for State control. Central industrial control legislation and price control orders did not oust that levy because no express or implied exclusion of State power was found. The validating legislation was also sustained, as retrospective validation removed defects in the earlier levy. The challenge under Article 19(1)(g) failed because there is no absolute fundamental right to trade in intoxicants, and the levy was not shown to be confiscatory. en-us Wed, 19 Dec 1979 00:00:00 +0530 Sat, 02 Aug 2014 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165381 State power to levy vend fee as consideration for its exclusive privilege in intoxicating liquor was treated as valid, and denatured spirit, including specially denatured spirit, was brought within the broader constitutional concept of intoxicating liquor for State control. Central industrial control legislation and price control orders did not oust that levy because no express or implied exclusion of State power was found. The validating legislation was also sustained, as retrospective validation removed defects in the earlier levy. The challenge under Article 19(1)(g) failed because there is no absolute fundamental right to trade in intoxicants, and the levy was not shown to be confiscatory. Case-Laws Central Excise Wed, 19 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165381