JUDGMENT

PATHAK, J. :— The petitioners firm, Messrs. Nebha & Company carries on business at Rajkot in Gujarat. The business includes the import of toilet preparations including Eau-de-cologne from the State of Andhra Pradesh and their sale in the State of Gujarat. The petitioners challenge the legality of the restrictions imposed on the import of toilet preparations into the State.

2. The controversy arising in this case is concerned with statutory measures operating in the State of Gujarat for prohibiting the consumption of intoxicating liquors. The Bombay Prohibition Act, 1949 has been in operation in the State of Gujarat and for the consideration of the issue before us it would be appropriate to go back to State of Bombay v. F. N. Balsara (1957) SCR 682. In this, one of the first decisions of this Court on the subject, the Court declared that the provisions of Ss. 12 and 13 of the Bombay Prohibition Act, 1949 were invalid so far as they affected the buying, possession, consumption or use or selling of liquor medicinal and toilet preparations containing alcohol. Pursuant to that decision, the Bombay Prohibition Act was amended and S. 24A was inserted in Chapter III of the Act exem