States power to regulate intoxicating liquor
Case BriefsSupreme Court (Constitution/Larger Benches)

This majority decision overruled Supreme Court’s 7-Judge Bench ruling in Synthetics and Chemicals Ltd. v. State of U.P., (1990) 1 SCC 109, wherein it was held that States cannot tax industrial alcohol.

States power to tax Industrial Alcohol
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This majority decision further overruled Supreme Court’s 7-Judge Bench ruling in Synthetics and Chemicals Ltd. v. State of U.P., (1990) 1 SCC 109, wherein it was held that States cannot tax industrial alcohol.