https://www.taxtmi.com/caselaws?id=287350 Article 47 permits State regulation of Ayurvedic medicinal preparations containing alcohol where they may be misused as ordinary intoxicants. The analysis treats such preparations as subject to excise control for limited purposes, including transport, possession and consumption, when the alcohol content is substantial and the measures support prohibition and public health. The State's regulatory power under the U.P. Excise Act, 1910 was therefore recognised as extending to these preparations, even though they are medicinal in character. en-us Wed, 09 Dec 1987 00:00:00 +0530 Fri, 10 Apr 2020 14:35:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287350 Article 47 permits State regulation of Ayurvedic medicinal preparations containing alcohol where they may be misused as ordinary intoxicants. The analysis treats such preparations as subject to excise control for limited purposes, including transport, possession and consumption, when the alcohol content is substantial and the measures support prohibition and public health. The State's regulatory power under the U.P. Excise Act, 1910 was therefore recognised as extending to these preparations, even though they are medicinal in character. Case-Laws Indian Laws Wed, 09 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287350