On 23 October 2024, the Supreme Court upheld state governments’ power to regulate industrial alcohol in an 8:1 majority.

In her dissent, Justice B.V. Nagarathna expressed concern that with the majority’s view, states could impose taxes, cesses and surcharges despite the Union having legislated on those aspects. She saw it as a “breakdown” of the federal structure. Her concern was an echo of her dissent in another nine-judge bench case.

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Meanwhile, here's all the materials you need on this case.

Case background: https://www.scobserver.in/cases/state-of-uttar-pradesh-v-lalta-prasad-vaish-states-power-to-regulate-industrial-alcohol/

Day 1 Arguments: https://www.scobserver.in/reports/regulating-industrial-alcohol-day-1-federal-structure-cant-be-nullified-by-reducing-states-powers-uttar-pradesh-argues/

Day 2 Arguments: https://www.scobserver.in/reports/regulating-industrial-alcohol-day-2-states-power-extends-to-any-liquid-with-alcohol-not-just-alcoholic-beverages-petitioners-argue/

Day 3 Arguments: https://www.scobserver.in/reports/regulating-industrial-alcohol-day-3-unions-power-to-regulate-alcohol-at-a-higher-pedestal-than-states-powers-attorney-general-argues/

Day 4 Arguments: https://www.scobserver.in/reports/regulating-industrial-alcohol-day-4-constitution-framers-wanted-union-to-control-industries-solicitor-general-argues/

Day 5 Arguments: https://www.scobserver.in/reports/regulating-industrial-alcohol-day-5-union-must-exercise-complete-control-over-industries-to-protect-national-interests/

Day 6 Arguments: https://www.scobserver.in/reports/regulating-industrial-alcohol-day-6-judgement-reserved/

Judgement Matrix: https://www.scobserver.in/reports/regulating-industrial-alcohol-judgement-matrix/

Judgement Summary: https://www.scobserver.in/reports/regulating-industrial-alcohol-judgement-summary-state-of-up-v-lalta-prasad-vaish-intoxicating-liquor/