Judgment

A. P. SEN, J.:- This appeal, by specil leave, is directed against a judgment of the Kerala High Court by which the High Court dismissed the writ petition of the appellants who are manufacturers of medicinal and toilet preparations containing alcohol and upholding the constitutional validity of Sections 12A, 12B, 14 (e) and (f) and 68A of the Abkari Act, 1077 (1 of 1077) (hereinafter called the Act), introduced by the Abkari (Amendment) Act, 1967 (10 of 1967), and Rr. 13 and 16 of the Kerala Rectified Spirit Rules, 1972. The main question in the appeal is as to the legislative competence of the State to enact a law relating to medicinal and toilet preparations containing alcohol under Entry 8, List II of the Seventh Schedule to the Constitution.

2. The appellants, by virtue of a licence in Form 25 granted under the Drugs and Cosmetics Act, 1940 and a licence in Form L1 granted under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (hereinafter referred to as the Central Act) are entitled to manufacture the drugs specified therein. They filed a writ petition in the High Court complaining that they were entitled to the supply of alcohol free of duty for the manuf