State Of U.P. vs M/S. Lalta Prasad Vaish And Sons

insc-2024-812 Supreme Court of India 23 October 2024 • Civil Appeal No 151 of 2007; Special Leave Petition (C) No. 27241 of 2019; Special Leave Petition (C) No. 18582 of 2023; Special Leave Petition (C) No. 19275 of 2004; Special Leave Petition (C) No. 16505 of 2004; Special Leave Petition (C) No. 26110 of 2004; Special Leave Petition (C) No. 26111 of 2004; Civil Appeal No. 580 of 2008; Civil Appeal No. 152 of 2007; Civil Appeal No. 153 of 2007; Civil Appeal No. 610 of 2008; Special Leave Petition (C) No. 20204 of 2012; Civil Appeal No. 6768 of 2014; Special Leave Petition (C) No. 20519 of 2014; Special Leave Petition (C) No. 25447 of 2014; Special Leave Petition (C) No. 3160 of 2015; Special Leave Petition (C) No. 4057 of 2015; Civil Appeal No. 2084 of 2020; Civil Appeal No. 4987 of 2021; Special Leave Petition (C) No.18686 of 2022; Civil Appeal No. 154 of 2007; Civil Appeal No. 671 of 2008; Civil Appeal No. 672 of 2008; Civil Appeal No. 688 of 2008; Civil Appeal No. 750 of 2008; Civil Appeal No. 5093 of 2011; CIVIL APPEAL NO.151 OF 2007; CIVIL APPEAL NO.152 OF 2007; CIVIL APPEAL NO.153 OF 2007; CIVIL APPEAL NO.154 OF 2007; CIVIL APPEAL NO.580 OF 2008; CIVIL APPEAL NO.610 OF 2008; CIVIL APPEAL NO.671 OF 2008; CIVIL APPEAL NO.672 OF 2008; CIVIL APPEAL NO.688 OF 2008; CIVIL APPEAL NO.750 OF 2008; CIVIL APPEAL NO.5093 OF 2011; CIVIL APPEAL NO.6768 OF 2014; Civil Appeal No.151 of 2007; CIVIL APPEAL NO.2084 OF 2020; CIVIL APPEAL NO.4987 OF 2021; SPECIAL LEAVE PETITION (C) NO.16505 OF 2004; SPECIAL LEAVE PETITION (C) NO.19275 OF 2004; SPECIAL LEAVE PETITION (C) NO.26110 OF 2004; SPECIAL LEAVE PETITION (C) NO.26111 OF 2004; SPECIAL LEAVE PETITION (C) NO.20204 OF 2012; SPECIAL LEAVE PETITION (C) NO.20519 OF 2014; SPECIAL LEAVE PETITION (C) NO.25447 OF 2014; SPECIAL LEAVE PETITION (C) NO.3160 OF 2015; SPECIAL LEAVE PETITION (C) NO.4057 OF 2015; SPECIAL LEAVE PETITION (C) NO.27241 OF 2019; SPECIAL LEAVE PETITION (C) NO.18686 OF 2022; SPECIAL LEAVE PETITION (C) NO.18582 OF 2023; Civil Appeal No.151 of 2007 • 343 min read

Judges (1)

B.V. Nagarathna Delivered

Parties (2)

Lalta Prasad Vaish and Sons Respondent State of Uttar Pradesh Appellant

Case Significance

State Of U.P. vs M/S. Lalta Prasad Vaish And Sons is a Supreme Court of India decision dated October 23, 2024 (citation: insc-2024-812). A constitutional reference concerning whether the Prohibition of Benami Property Transactions Act applies to denatured alcohol and the interplay between Union List Entry 52/84 (industries), State List Entry 8 (intoxicating liquors), and Concurrent List Entry 33(a) (trade in specified products including industrial alcohol). The Court answered that denatured alcohol belongs to the family of 'industrial alcohol' and Section 18G of the IDRA occupies the field under Entry 33(a), referring the matt The case was heard by Justice B.V. Nagarathna.

Summary

A constitutional reference concerning whether the Prohibition of Benami Property Transactions Act applies to denatured alcohol and the interplay between Union List Entry 52/84 (industries), State List Entry 8 (intoxicating liquors), and Concurrent List Entry 33(a) (trade in specified products including industrial alcohol). The Court answered that denatured alcohol belongs to the family of 'industrial alcohol' and Section 18G of the IDRA occupies the field under Entry 33(a), referring the matters back for further adjudication.

What was the outcome of State Of U.P. vs M/S. Lalta Prasad Vaish And Sons?

A constitutional reference concerning whether the Prohibition of Benami Property Transactions Act applies to denatured alcohol and the interplay between Union List Entry 52/84 (industries), State List...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (insc-2024-812)