Case Commentary: State Of Uttar Pradesh Vs. Lalta Prasad Vaish (2024)
- IJLLR Journal
- Apr 29
- 1 min read
Molika Bansal, BBA LLB, Symbiosis Law School, Noida (SIU)
INTRODUCTION:
Citation: 2024 INSC 812
Appellant: State of Uttar Pradesh
Respondent: Lalta Prasad Vaish
Court: Supreme Court of India
Case Type: Civil Appeal, Constitution
Judgment Date: October 28, 2024
FACTS:
The case primarily deals with the issue of constitutional distribution of legislative power concerning alcohol and the core deals with issue of interplay between union and state government’s power to regulate and tax alcohol, particularly industrial alcohol. The case is related with fundamental issue of overlapping entries in union and state list as mentioned in schedule seven of constitution. Case interprets several key entries in the seventh schedule of the constitution, the seventh schedule divides the legislative power, the lawmaking power between union and state by dividing subject of law making into union, state and concurrent list.
Entry 8 of List II2 grants States authority over the production, manufacture, possession, transport, purchase, and sale of intoxicating liquors, whereas Entry 52 of List I3 empowers Parliament to regulate industries deemed necessary for Union control in the public interest. Alcohol can be categorized as potable for consumption or non-potable for industrial use. The case specifically examines regulatory responsibilities related to taxation and industrial alcohol.
