https://www.taxtmi.com/caselaws?id=168098 Rectified spirit is treated according to its intended and actual use for federal allocation of regulatory power. Spirit meant exclusively for industrial use remains within the Union industrial field, subject only to limited State oversight to prevent diversion. Spirit meant for potable liquor, including country liquor and Indian made foreign liquor, falls within the States' regulatory sphere under the constitutional liquor entries, and States may regulate or prohibit its misuse for human consumption. Where both industrial and potable uses are implicated, supervision may be shared at clearance or removal, with control depending on the destination of the product. en-us Wed, 29 Jan 1997 00:00:00 +0530 Sat, 20 Apr 2019 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168098 Rectified spirit is treated according to its intended and actual use for federal allocation of regulatory power. Spirit meant exclusively for industrial use remains within the Union industrial field, subject only to limited State oversight to prevent diversion. Spirit meant for potable liquor, including country liquor and Indian made foreign liquor, falls within the States' regulatory sphere under the constitutional liquor entries, and States may regulate or prohibit its misuse for human consumption. Where both industrial and potable uses are implicated, supervision may be shared at clearance or removal, with control depending on the destination of the product. Case-Laws Indian Laws Wed, 29 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168098