Free Courses Sale ends Soon, Get It Now
Free Courses Sale ends Soon, Get It Now
Disclaimer: Copyright infringement is not intended.
The Supreme Court in U.P. vs. M/S. Lalta Prasad Vaish case held that states have the power to tax not just alcoholic beverages, but also industrial alcohol.
This is a case related to the rights of states to regulate industrial alcohol.
As per this verdict, the term intoxicating liquor in Entry 8 of the List II or State List of the Seventh Schedule of the Indian Constitution will also include industrial alcohol.
It also overruled Synthetics & Chemicals Ltd. v. State of U.P. case judgement which had held that “intoxicating liquor” can refer only to potable alcohol and that States have no right to tax industrial alcohol.
The Union government presently regulates industrial alcohol under the Industries (Development and Regulation) Act, of 1951.
There is an overlapping entry in the Seventh Schedule:
Industrial alcohol, which is also known as denatured alcohol, is ethanol (with chemical formula C₂H₅OH) with added impurities.
It is generally unfit for human consumption due to the presence of impurities.
Ingesting industrial alcohol can lead to severe health consequences and even death due to its poisonous nature.
It is different from usable alcohol or absolute alcohol which are predominantly called ethyl alcohol (ethanol).
|
Aspect |
Absolute Alcohol |
Denatured Alcohol |
|
Composition |
They are pure ethanol with chemical formula C₂H₅OH having minimal or no additives. |
They are also ethanol (C₂H₅OH) but have a high concentration of additives. |
|
Consumable |
They are drinkable. However, they must be consumed with high caution |
They are poisonous and thus unfit for consumption |
|
Impurities |
It contains or may contain trace amounts of impurities |
It contains high amounts of additives including methanol, which is a toxic alcohol. |
|
Applications |
They are used in the laboratory for: disinfecting surfaces extracting chemicals, medical applications such as sterilising instruments |
They have Industrial use as a fuel, cleaning solvents, etc and they cannot be used in medical or laboratory premises due to toxicity. |
|
Odour & Taste |
They have a characteristic odour of alcohol and slightly sweet taste. |
They have a foul odour and bitter taste. |
Sources:
|
PRACTICE QUESTION Q.Consider the following statements about the Industrial alcohol:
Which of the above statements are correct? A)1 and 2 only B)2 and 3 only C)1, 2 and 3 only D)None Answer: A Explanation: Statement 1 is correct: Industrial alcohol, which is also known as denatured alcohol, is ethanol (with chemical formula C₂H₅OH) with added impurities. It is generally unfit for human consumption due to the presence of impurities. Ingesting industrial alcohol can lead to severe health consequences and even death due to its poisonous nature. It is different from Usable alcohol or absolute alcohol which are predominantly called ethyl alcohol (ethanol). Statement 2 is correct: They are poisonous and thus unfit for consumption. It contains high amounts of additives including methanol, which is a toxic alcohol. Statement 3 is incorrect: They have Industrial use as a fuel, cleaning solvents, etc and they cannot be used in medical or laboratory premises due to toxicity. |
© 2024 iasgyan. All right reserved