MODERN PHARMACEUTICALS PVT. LTD. vs STATE OF KERALA — C.A. No. 2639/1999

Case under Section XI-B. Status: Disposed.

Disposed

CNR: SCIN010059751999

Filing Date

09-Apr-1999

Registration No

C.A. No. 2639/1999

Diary Number

5975/1999

Order Date

11-Mar-2004

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 02-Jun-2026

Acts & Sections

Section XI-B

Petitioner(s)

  1. 1.MODERN PHARMACEUTICALS PVT. LTD.

    Adv. C. K. SUCHARITA

Respondent(s)

  1. 1.STATE OF KERALA

    Adv. RAMESH BABU M. R.

Case History

  1. Case disposedDisposed

  2. 11-Mar-2004

    ROP - of Main CaseView PDF

  3. 09-Apr-1999

    Case filed

    Registration No. C.A. No. 2639/1999

View Full Judgment
casestatus.in Summary

Summary: The Supreme Court allowed Modern Pharmaceuticals Pvt. Ltd.'s appeal on March 11, 2004, setting aside the Kerala High Court's dismissal of its petition. The Court held that Kerala State had no power to levy excise duty on wastage of rectified spirit used in pharmaceutical manufacturing, as excise duty can only be imposed on intoxicating liquors, not non-intoxicating rectified spirit. No order as to costs was made. This case analysis is maintained by casestatus.in based on publicly available court records.

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