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The courts opinion stated that the taxs primary purpose is to discourage this type of business activity altogether while also generating revenue to ameliorate the type of social ills that are associated with this type of business. As the court indicated, sin taxes not only raise revenue for government, but also can be intended as a deterrent to behaviors considered harmful

The placement of each capsule must ensure that activating one does not inadvertently rupture the other, which requires precise inter-capsule spacing calibrated during the production process

Brit Med J 366:16

Hon Lik's invention addressed both nicotine delivery and the behavioural aspects of smoking, and so began an industry revolution