As per case facts, petitioners, GST-registered traders of molasses for non-intoxicant uses like cattle feed and industrial purposes, were compelled by Excise authorities to obtain an Excise licence and pay ... duty under the Chhattisgarh Molasses Control and Regulation Rules, 2022. They argued that raw molasses is not an intoxicant or excisable article, and thus the State lacked legislative competence for such regulation and taxation. The State contended that molasses, being a raw material for alcohol, needs control to prevent misuse. The question arose whether the Chhattisgarh Molasses Control and Regulation Rules, 2022, are ultra vires the Constitution and beyond the State's legislative competence to regulate and tax molasses used for non-intoxicant purposes. Finally, the Court held that raw molasses is a sugar industry by-product, not fit for human consumption, and only becomes alcohol after fermentation. It is not an 'intoxicant' or 'excisable article' under the Excise Act. The State's attempt to regulate non-intoxicant molasses, impose licensing and duty, and interpret "any other base" to include raw molasses, oversteps its legislative power and violates statutory interpretation principles. The Rules, extending control to non-intoxicant uses, are beyond the Excise Act's scope and thus ultra vires the Constitution. All petitions were allowed.