https://www.taxtmi.com/caselaws?id=285815 Section 14-B of the Bombay Abkari Act, as amended, was upheld because, in pith and substance, it regulated possession of intoxicating liquor, a matter within the Provincial Legislature's competence under the Government of India Act, 1935. Although the provision had an incidental effect on foreign liquor imported across customs frontiers and on customs revenue, it did not, in its true character, become a law on import or export. The extent of any encroachment on the Federal field could not defeat validity where the measure substantially fell within the provincial field. The challenge to legislative competence therefore failed. en-us Fri, 25 Nov 1949 00:00:00 +0530 Tue, 28 Jan 2020 15:58:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285815 Section 14-B of the Bombay Abkari Act, as amended, was upheld because, in pith and substance, it regulated possession of intoxicating liquor, a matter within the Provincial Legislature's competence under the Government of India Act, 1935. Although the provision had an incidental effect on foreign liquor imported across customs frontiers and on customs revenue, it did not, in its true character, become a law on import or export. The extent of any encroachment on the Federal field could not defeat validity where the measure substantially fell within the provincial field. The challenge to legislative competence therefore failed. Case-Laws Indian Laws Fri, 25 Nov 1949 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285815