Government Of Maharashtra & Ors vs M/S Deokar'S Distillery

The Supreme Court ruled that while citizens do not have a fundamental right to engage in the trade of potable liquor, they are entitled to equal treatment when permitted to do so by the State. The Court held that the State can regulate or prohibit such trade due to its harmful nature, but must not discriminate among qualified citizens. The Court also clarified that the costs associated with excise supervision under Section 58A of the Bombay Prohibition Act, 1949, are contractual and not taxes, and that the State cannot recover wage differences retrospectively after the licensing period has ended.