{"id":333669,"date":"2024-10-23T15:45:03","date_gmt":"2024-10-23T10:15:03","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=333669"},"modified":"2024-10-23T16:24:36","modified_gmt":"2024-10-23T10:54:36","slug":"states-have-power-to-tax-industrial-alcohol-sc-legal-news","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2024\/10\/23\/states-have-power-to-tax-industrial-alcohol-sc-legal-news\/","title":{"rendered":"States have the power to regulate and tax Industrial Alcohol, holds Supreme Court by 8:1 majority"},"content":{"rendered":"
\n

Supreme Court:<\/span> In a significant decision rendered on 23-10-2024 qua the States’ power to tax industrial alcohol, the 9-Judge Constitution Bench of the Supreme Court, with a ratio of 8:1, held that ‘industrial alcohol’ comes within the purview of ‘intoxicating liquor’ under Entry 8 of List II of the Constitution and hence, States can regulate and impose tax on industrial alcohol.<\/p>\n

The majority comprising of Dr DY Chandrachud, CJI and Hrishikesh Roy, Abhay S. Oka, JB Pardiwala, Manoj Misra, Ujjal Bhuyan, Satish Chandra Sharma and Augustine George Masih, JJ., held that the meaning of intoxicating liquor under the State List is beyond the narrow definition of alcoholic beverages or potable alcohol and includes all kinds of alcohol which can adversely affect public health.<\/p>\n

This majority decision further overruled its 7-Judge Bench ruling in Synthetics and Chemicals Ltd.<\/span> v. State of U.P.<\/span>, (1990) 1 SCC 109<\/a>, wherein it was held that States cannot tax industrial alcohol.<\/p>\n

B.V Nagarathna, J., was the sole dissenter in the matter. She stated that that ‘industrial alcohol’ means alcohol which is not fit for human consumption and that an artificial interpretation cannot be adopted to give a different meaning to the term ‘intoxicating liquor’ which is contrary to the intention of the constitution makers.<\/p>\n

Source: Press<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

This majority decision further overruled Supreme Court’s 7-Judge Bench ruling in Synthetics and Chemicals Ltd.<\/span> v. State of U.P.<\/span>, (1990) 1 SCC 109<\/a>, wherein it was held that States cannot tax industrial alcohol.<\/p>\n","protected":false},"author":3,"featured_media":333686,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1188,2],"tags":[74409,44724,74411,74410,3518,74412],"class_list":["post-333669","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hot_off_the_press","category-news","tag-industrial-alcohol","tag-interpretation-of-statutes","tag-intoxicating-liquor","tag-potable-alcohol","tag-public_health","tag-tax-on-alcohol"],"yoast_head":"\nStates have the power to regulate and tax Industrial Alcohol, holds SC via 8:1 majority<\/title>\n<meta name=\"description\" content=\"SC further overruled its 7-Judge Bench ruling in Synthetics and Chemicals Ltd. v. 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State of U.P., (1990) 1 SCC 109, wherein it was held that States cannot tax industrial alcohol.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"States power to regulate intoxicating liquor","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/10\/States-power-to-regulate-intoxicating-liquor.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/10\/States-power-to-regulate-intoxicating-liquor.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/10\/States-power-to-regulate-intoxicating-liquor.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/10\/States-power-to-regulate-intoxicating-liquor.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":333818,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/10\/25\/dissenting-opinion-justice-bv-nagarathna-state-power-regulate-intoxicating-liquor-sc-legal-news\/","url_meta":{"origin":333669,"position":1},"title":"What Justice Nagarathna held on States\u2019 power to regulate \u2018Industrial alcohol\u2019 as lone dissenting voice in 8:1 verdict","author":"Sucheta","date":"October 25, 2024","format":false,"excerpt":"Nagarathna, J., was of the view that Synthetics and Chemicals Ltd. v. State of U.P., (1990) 1 SCC 109, did not require overruling and it continues to be good law in the context of what is comprised in the expression \u201cindustrial alcohol\u201d and \u201cintoxicating liquors\u201d.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Industrial alcohol","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/10\/Industrial-alcohol.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/10\/Industrial-alcohol.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/10\/Industrial-alcohol.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/10\/Industrial-alcohol.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":74951,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/09\/30\/liquor-ban-in-bihar-quashed-as-punishments-imposed-are-unreasonable-and-draconian-and-cannot-be-justified-in-a-civilized-society\/","url_meta":{"origin":333669,"position":2},"title":"Liquor ban in Bihar quashed as punishments imposed for violations unreasonable and draconian, and cannot be justified in civilized society","author":"Prachi Bhardwaj","date":"September 30, 2016","format":false,"excerpt":"Patna High Court: Stating that the punishments imposed in respect of the Liquor ban in the State of Bihar by way of the amendment to the Bihar Excise Act, 1915 are quite unreasonable and draconian and cannot be justified in a civilized society, the bench of Iqbal Ahmed Ansari, CJ\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":201508,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/07\/damages-caused-by-acts-done-under-the-influence-of-alcohol-are-debarred-from-the-insurance-claim\/","url_meta":{"origin":333669,"position":3},"title":"Damages caused by acts done under the influence of alcohol are debarred from the insurance claim","author":"Bhumika Indulia","date":"September 7, 2018","format":false,"excerpt":"National Consumer Disputes Redressal Commission (NCDRC):\u00a0A Single Judge Bench comprising of V.K Jain, J., dismissed a consumer plaint for claim of insurance. The respondent owned a vehicle which was insured with the petitioner company for which he claimed reimbursement in respect of the loss suffered by him on account of\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"National Consumer Disputes Redressal Commission","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/08\/NCDRC_.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/08\/NCDRC_.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/08\/NCDRC_.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/08\/NCDRC_.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/08\/NCDRC_.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":338324,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/01\/02\/2024-dissents-landmark-verdicts-yearly-review-sc-legal-news\/","url_meta":{"origin":333669,"position":4},"title":"2024: A Year of Bold Dissents in the Face of Landmark Verdicts","author":"Sucheta","date":"January 2, 2025","format":false,"excerpt":"2024 was a year of pathbreaking verdicts on several issues such as Electoral Bonds, Citizenship Act, Tax\/Royalty on Mines, Minority Institutions etc. Some major issues saw unanimous and near unanimous verdicts by the Supreme Court; however, there were notable Dissenting Opinions in 2024 which shed light on several key legal\u2026","rel":"","context":"In "Legal RoundUp"","block_context":{"text":"Legal RoundUp","link":"https:\/\/www.scconline.com\/blog\/post\/category\/columns-for-roundup\/"},"img":{"alt_text":"Dissents Supreme Court verdicts","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/01\/Dissents-Supreme-Court-verdicts.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/01\/Dissents-Supreme-Court-verdicts.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/01\/Dissents-Supreme-Court-verdicts.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/01\/Dissents-Supreme-Court-verdicts.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":327895,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/08\/02\/experts-corner-taxability-of-ena-closing-the-chapter-or-opening-new-frontier\/","url_meta":{"origin":333669,"position":5},"title":"Taxability of ENA: Closing the Chapter or Opening a New Frontier?","author":"Bhumika Indulia","date":"August 2, 2024","format":false,"excerpt":"by Shivam Mehta\u2020, Tanya Garg \u2020\u2020 and Srijita Chakraborty\u2020\u2020\u2020","rel":"","context":"In "Experts Corner"","block_context":{"text":"Experts Corner","link":"https:\/\/www.scconline.com\/blog\/post\/category\/experts_corner\/"},"img":{"alt_text":"Taxability of ENA","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/08\/Taxability-of-ENA.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/08\/Taxability-of-ENA.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/08\/Taxability-of-ENA.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/08\/Taxability-of-ENA.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/333669","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=333669"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/333669\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/333686"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=333669"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=333669"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=333669"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}