TaxTMI 
TaxTMI 
2026 (10) TMI 451
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....mentioned that during pendency of present appeal, Hon'ble Supreme Court in the case of State of UP and others Vs. Lalta Prasad Vaish & Sons reported in 2024 (11) TMI 281- Supreme Court (LB) have decided vide their order dated 23rd October, 2024 in Civil appeal No. 151/2007 & Ors. that Entry No. 8 of the state List (List II) of the 7th Schedule of the Constitution of India was all-pervasive and all-encompassing for production, manufacture, possession, transport, purchase and sale of intoxicating liquors. Accordingly, the State Legislature has the exclusive power to make laws for such state with respect to such matters enumerated in List II in the 7th Schedule. It is a settled Legal position that the State Legislature has exclusive power to m....
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....icating liquor" to its popular meaning, that is, alcoholic beverages that produce intoxication. All the three judgments interpreted the expression to cover alcohol that could be noxiously used to the detriment of health; e .................. f ..................... g. Entry 8 of List II is based on public interest. It seeks to enhance the scope of the entry beyond potable alcohol. This is inferable from the use of the phrase 'intoxicating' and other accompanying words in the Entry. Alcohol is inherently a noxious substance that is prone to misuse affecting public health at large. Entry 8 covers alcohol that could be used noxiously to the detriment of public health. This includes alcohol such as rectified s....
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....ossession, transport, purchase and sale of intoxicating liquors." 2.3 Section 18A of IDRA Act, 1951 reads as under:- "18A. Power of Central Government to assume management or control of an industrial undertaking in certain cases (1) If the Central Government is of opinion that - (a) an industrial undertaking to which directions have been issued in pursuance of section 16 has failed to comply with such directions, or (b) an industrial undertaking in respect of which an investigation has been made under section 15 (whether or not any directions have been issued to the undertaking in pursuance of section 16), is being managed in a manner highly detrimental to the scheduled industry concerned or to public interest,....
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....Supreme Court was to decide whether Entry 52 of List I of Seventh Schedule, by virtue of which Parliament can exercise control over an industry, overrides the Entry 8 of List II of Seventh Scheduled, by virtue of which State Legislates over the Intoxicating liquors, that is to say, the production, manufacture, possession, transport, purchase and sale of intoxicating liquors. Hon'ble Court held that Parliament's declaration under Entry 52 of list I through the Industries (Development and Regulation) Act, 1951 does not completely denude the States of power under Entry 8. Hon'ble Court has observed that Parliament cannot occupy the entire field relating to intoxicating liquor merely because fermentation industries are declared controlled indus....