States can't tax industrial alcohol: Justice BV Nagarathna in dissenting judgment

Justice BV Nagarathna of the Supreme Court dissented in a judgment allowing states to tax industrial alcohol. She argued that industrial alcohol is not fit for human consumption and should not be subject to state excise duties. The majority judgment upheld the states’ right to impose taxes, emphasizing the need for revenue generation. Justice Nagarathna’s dissent highlights the ongoing debate over the classification and taxation of industrial alcohol and its implications for state revenue and industry regulation.