Supreme Court · 2005 INSC 264 · Decided 6 May 2005
State of Kerala and ORS. v. Maharashtra Distilleries LTD. and Ors
- Court
- Supreme Court of India
- Citation
- 2005 INSC 264 · [2005] SUPP. 1 S.C.R. 91
- Case number
- CIVIL APPEAL No. 2249/2000
- Decided
- 6 May 2005
- Bench
- N. SANTOSH HEGDE, S.N. VARIAVA, B.P. SINGH, H.K. SEMA, S.B. SINHA (5-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Excise Laws: Kera/a Abkari Act-Section 17(a) to (g)-Kerala General Sales Tax Act, 1963-Sections 2(xxvii), 5(2C)-Foreign Liquor Rules, 1953-Rule 13(9)­ Kerala Abkari Shops (Disposal in Auction) Rules, 1974-Foreign Liquor (Storage in Bond) Rules, 1961-Kerala Distillery and Warehouse Rules, 1968: in wholesale trade of lMFL D in favour of Government Company KSBC-Jn view of monopoly, distillers required to sell entire manufacture of lMFL to KSBC only-KSBC not required to pay excise duty to manufacturers of lMFL but pay it later when lMPD moved out of its warehouse~Sales Tax Authorities
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)