M/S Amrut Distillerites Ltd vs Swami Nandagopalan & Ors

The Supreme Court clarified that the manufacture of potable alcohol is exclusively within the jurisdiction of the State Governments, as per Entry 8 of the Constitution, and not the Union Government. The Court held that a license under Section 11 of the Industries (Development and Regulation) Act, 1951 is not required for the manufacture of potable alcohol, overturning the High Court's reliance on a clerical error in a previous judgment. The appeals were allowed, and the matter was remitted to the High Court for reconsideration in light of the correct legal position established in Bihar Distillery's case.