Amendment status not verified — confirm the current text below against the official source.
Industrial Alcohal. - The expression' 'intoxicating liquor" in Entry 8 of List II of seventh Schedule of the Constitution is not confined to potable liquor alone but would include all kinds of liquor which contain alcohol. Hence the expression covered alcohol Manufactured for the purpose of industries such as industrial alcohol. The Court also held that the words "foreign liquor" in Section 24-A of the State Act included the denatured spirit and the said words could not be given a restricted meaning for the word 'consumption' cannot be confined to consumption of beverages alone. When the liquor is put to any use such as manufacture of any article, liquor is all the same consumed. Further, Section 4(2) of the Act provides that the State may declare what shall be deemed to be country liquor or foreign liquor and the State has under the rules issued the notification defining "foreign liquor" as meaning all rectified, perfumed, medicated and denatured spirit wherever made. The Court further held that “specially denatured spirit" for industrial purposes is not different from denatured spirit. The denatured spirit mentioned in the rules in question was treated as including' 'specially denatured spirit‟ for industrial purposes. The denatured spirit has ethyl alcohol as one of its constituents. The specially denatured spirit for industrial purposes is different from denatured Spirit only because of the difference in the quality and quantity of the denaturants. Specially denatured spirit and ordinary denatured spirits are classified according to the use and the denaturants used. Hence the definition of “alcohol" in the rules in question included both ordinary as well as specially denatured spirit.