States' power to levy excise duty on industrial alcohol

Key Points

• 1A 9-judge Bench of the Supreme Court is hearing the case.
• 2The question is whether states can regulate and tax 'industrial' alcohol.
• 3Entry 8 in the State List gives states the power to legislate on 'intoxicating liquors'.
• 4Industrial alcohol is listed in the Industries (Development and Regulation) Act, 1951 (IDRA).
• 5A 1989 Constitution Bench held that states’ powers are limited to regulating “intoxicating liquors”.
• 6The next hearing is on April 9.