Intoxicating liquor means every kind of alcohol, whether for human consumption or industrial use. Universal regulating provision for liquor is Entry 8 of List II. When an exhaustive entry constitutionally puts the subject under state legislature’s purview, Centre cannot through an exemption under entry 52 of list II denude the overarching control vested in states over liquor industry, argued senior advocate Arvind P. Datar , who along with Dinesh Dwivedi appeared for Utter Pradesh