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The Supreme Court Wednesday held that states have the power to levy tax, and regulate the sale, distribution, pricing, and other factors relating to 'industrial' alcohol. In a majority 8:1 judgement, a nine-judge Constitution Bench led by Chief Justice of India D.Y. Chandrachud said that 'industrial alcohol' comes within the meaning of 'intoxicating liquor' under Entry 8 of List II (State List) of the Constitution. The court said that the meaning of intoxicating liquor under Entry 8 List II is beyond the narrow definition of alcoholic beverages.
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