STATE OF U.P., ETC. ETC. vs SYNTHETICS & CHEMICALS LTD. & ORS. ETC. ETC.

The Supreme Court upheld the levy of vend fees on denatured spirit by the State, affirming that the State has the exclusive right to regulate intoxicating liquors under Article 47 of the Constitution. The Court rejected the argument that the State lacked legislative competence, stating that there is no fundamental right to trade in liquor and that the State can enforce public morality. The judgment clarified that 'intoxicating liquor' encompasses all liquors containing alcohol, not just potable forms, and referenced previous cases to support its ruling.