Supreme Court of India
State of Kerala and Ors. v. Maharashtra Distilleries Ltd. and Ors
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
7 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the view that ifthe privilege price is a part of the consideration payable by the Corporation to the manufacturers for supply of IMFL to the G Corporation it will certainly be a component of the sale price of the liquor sold by the manufacturers to the Beverages Corporation.
Judgment, page 50
From the 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: c Monopoly created by Government of Kera/a in wholesale trade of lMFL 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…
Where later benches applied it
- 2014 State of Kerala & Ors. v. B. Surendra Das Etc
- 2009 M. Chandru v. The Member Secretary, Chennai Metropolitan Development Authority & Anr.
- 2008 Mohan Meakin Ltd. v. State of H.P. & Ors.
- 2007 Commissioner of Income Tax and Anr. v. M/s Distillers Co. Ltd.
- 2006 State of Kerala and Ors. v. Unni and Anr.
- 2006 Hardev Motor Transport v. State of M.P. and Ors.
- 2006 Kerala Samsthana Chethu Thozhilali Union v. State of Kerala and Ors.
Of those, 1 referred to · 6 mentioned
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