State Of Rajasthan & Ors vs Vatan Medical & General Store & Ors

The Supreme Court upheld the constitutional validity of the Rajasthan Intoxicating Spirituous Preparations Rules, 1989 and the notification dated 8.5.1990 under the Rajasthan Excise Act, 1950, which declared all medicinal and toilet preparations containing more than 20% proof alcohol as liquor. The Court emphasized that the definitions provided in Section 3 of the Act, particularly clauses (14) and (15), are comprehensive and serve the legislative intent to regulate intoxicating substances. The judgment affirmed the State's authority to regulate such preparations, dismissing the writ petitions challenging the notifications.