Distill-
ery Rules, 1970/ Bombay Prohibition Act, 1949 : Section
49 /Bombay Rectified Spirit (Transport in Bond) Rules
1951/ Tamil Nadu Prohibition Act, 1937 : Levy ... Phrases: 'Human consumption'--'Intoxicating
liquor' --'Rectified spirit'--Meaning of.
HEADNOTE:
Writ Petitions/Civil appeals challenging the notifica-
tion dated
types of Distilleries irrespective of the purpose for which the Rectified Spirit produced by them is put to use i.e., for Industrial purpose ... liquor" includes,- (a) spirits of wine, denatured spirits, methylated spirits, rectified spirits, wine, beer, toddy and every liquid consisting of or containing alcohol
These definitions cover even denatured spirit. They are
broadly worded pre-constitutional definitions. Malt spirit is said to be spirit
obtained by distillation of barley ... denatured spirit, rectified spirit or perfumed spirit
and the transport shall not include the transport of Foreign Spirit or Country
Spirit in course of export
cost price of
rectified spirit to be supplied as
country spirit/liquor from the
country spirit warehouses with
immediate effect @ Rs.3.42 (Rupees
three ... been mentioned, nor the words
`rectified spirit'/Commercial
spirit' has been mentioned, rather
the `country spirit' has been
mentioned therein. When query
preparations.
Rule 18 of the Rules provides that the rectified spirit
shall be supplied to a manufacturer from a distillery of the
State. Rule ... provides that rectified spirit shall be
issued for manufacture of medicinal preparations
containing alcohol. Rule 33 provides for taking of
sample of the manufactured product
human
consumption. Rectified spirit is denatured by adding
denaturants which make the spirit unpalatable and
nauseating. As such rectified spirit can be converted to
potable ... purposes of this
Act,
but does not include today,
denatured, spirits, methylated
spirits and rectified spirits;"
We may also notice Section 7A. By that
wholesale
vend of denatured spirit**. It questioned the levy of vend
fee
** Denatured spirit is rectified spirit. Denaturants are
added to it to make ... rectified spirit as such
and denatured spirit was not in
issues, nor was it considered. It
was generally mentioned that ethyl
alcohol/rectified spirit containing
Kerala Rectified Spirit Rules. 1972, Rules
13 and 16-Validity of-State Government whether competent to
enact law relating to medicinal and toilet preparations.
Constitution ... Rules 13 and 16 of the Kerala
Rectified Spirit Rules, 1973 and rr. 5, 6 and 7 of the
Kerala Spiritious Preparations Rules
beverage or
drink"..........."Dictionaries and technical books showed that rectified
spirit
(95 per cent) was an industrial alcohol and not potable as such ... chemicals by mixing
which, the rectified spirit is converted into denatured spirit or
especially denatured spirit, as in the case may be. According
Excise Act, 1910 (for short "the Act") on rectified spirit (industrial
alcohol) in question but it could impose penalty on the appellant under ... State,
including M/s Daurala Sugar Works, to export rectified spirit (industrial
alcohol), outside India. Since the export consignment was to be routed
through
