https://www.taxtmi.com/caselaws?id=352510 The Bombay High Court held that the State lacked legislative competence to regulate possession, use, sale, import, export and transport of denatured spirit after denaturation under the Bombay Prohibition Act and the Bombay Denatured Spirit Rules. It reasoned that constitutional entries permitting regulation of intoxicating liquor and alcoholic liquors for human consumption do not extend to denatured spirit, which is unfit for consumption. The State may regulate industrial alcohol only to prevent diversion or misuse for potable purposes and may levy reasonable regulatory fees for that limited purpose. The licensing regime for denatured spirit was therefore struck down, while the limited power to prevent diversion of rectified spirit for human consumption was preserved. en-us Wed, 13 Dec 2017 00:00:00 +0530 Sat, 16 Dec 2017 10:31:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352510 The Bombay High Court held that the State lacked legislative competence to regulate possession, use, sale, import, export and transport of denatured spirit after denaturation under the Bombay Prohibition Act and the Bombay Denatured Spirit Rules. It reasoned that constitutional entries permitting regulation of intoxicating liquor and alcoholic liquors for human consumption do not extend to denatured spirit, which is unfit for consumption. The State may regulate industrial alcohol only to prevent diversion or misuse for potable purposes and may levy reasonable regulatory fees for that limited purpose. The licensing regime for denatured spirit was therefore struck down, while the limited power to prevent diversion of rectified spirit for human consumption was preserved. Case-Laws Indian Laws Wed, 13 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352510