Judgment

Kapadia, J.—The main question in these appeals by grant of special leave relates to the legislative competence of the State Legislature in redefining the word “intoxicant” in section 2(12a) of the Bihar Excise Act, 1915 (hereinafter referred to for the sake of brevity as “the Bihar Act, 1915”) by including therein “medicinal and toilet preparations” containing alcohol as defined under the Medicinal & Toilet Preparations (Excise Duties) Act, 1955, by Bihar Amending Act No. 6 of 1985.

2. Some of the manufacturers of Ayurvedic medicinal preparations containing alcohol like Mritsanjivani Sura and Mritsanjivani Sudha, challenged the validity and constitutionality of section 2(12a)(iv) of the Bihar Act, 1915 (as amended), as also the power of the State Government and the Board of Revenue to license and regulate the use and possession of the aforestated preparations vide notifications/communications No. 2/23-3-88/1, 2/23-3-88/2, and 2/23-3-88/3 all dated 3rd August, 1988.

3. The main ground of challenge before the High Court was that the State Legislature had no competence to levy duty on the manufacture of medicinal and toilet preparations containing alcohol under the Bihar Act, 19