THE STATE OF BOMBAY (NOW GUJARAT) vs NARAINDAS MANGILAL AGARWAL ANDANOTHER

The Supreme Court held that under the Bombay Prohibition Act, 1949, the burden of proof lies with the State to demonstrate that a medicinal preparation is not fit for use as intoxicating liquor, as per Sections 12 and 13. The Court clarified that if a preparation contains alcohol exceeding the prescribed limit under Section 59A, it is deemed intoxicating regardless of its intended use. The Court upheld the conviction of the respondents, emphasizing that the presence of excessive alcohol in the preparation invalidates any defense based on its medicinal nature.