“States Lack the Authority to Impose Taxes on Industrial Alcohol”: Justice B.V. Nagarathna

Today, On 23rd October, the Supreme Court ruled that state governments can tax and regulate industrial alcohol, with Justice BV Nagarathna dissenting. She argued that such authority undermines uniform development and emphasized that only the Union government can legislate on this issue. The majority found industrial alcohol included under “intoxicating liquor.”