https://www.taxtmi.com/caselaws?id=761295 Entry 8 of List II is a special constitutional entry on intoxicating liquors and is not overridden by the general industrial entry in Entry 52 of List I unless there is irreconcilable conflict. The expression "intoxicating liquors" extends beyond potable alcohol to alcohol capable of noxious use or diversion to human consumption, including rectified spirit, extra neutral alcohol and denatured spirit, though alcohol in a final industrial product is not thereby absorbed into Entry 8. Section 18G of the Industries (Development and Regulation) Act, 1951 itself shows Parliamentary occupation of the field under Entry 33(a) of List III, and no notified order is required for that occupation. en-us Wed, 23 Oct 2024 00:00:00 +0530 Mon, 28 Oct 2024 16:09:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761295 Entry 8 of List II is a special constitutional entry on intoxicating liquors and is not overridden by the general industrial entry in Entry 52 of List I unless there is irreconcilable conflict. The expression "intoxicating liquors" extends beyond potable alcohol to alcohol capable of noxious use or diversion to human consumption, including rectified spirit, extra neutral alcohol and denatured spirit, though alcohol in a final industrial product is not thereby absorbed into Entry 8. Section 18G of the Industries (Development and Regulation) Act, 1951 itself shows Parliamentary occupation of the field under Entry 33(a) of List III, and no notified order is required for that occupation. Case-Laws Indian Laws Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761295