M/S. AMRUT DISTILLERIES LTD. vs SWAMI NANDAGOPALAN .

The Supreme Court clarified that the manufacture of potable alcohol is exclusively within the jurisdiction of State Governments, as established under 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 erroneous interpretation by the High Court based on a clerical error in a previous judgment. Consequently, the appeals were allowed, and the High Court's judgment was set aside.