T.R. VIJAYAKUMAR vs STATE OF KERALA . — SLP(C) No. 1670 - 1671/2006
Case under Section I-B. Status: Disposed.
CNR: SCIN010017012006
Filing Date
17-Jan-2006
Registration No
SLP(C) No. 1670 - 1671/2006
Diary Number
1701/2006
Order Date
28-Apr-2006
Document Type
ROP - of Main Case
Disposal Type
Dismissed
Last updated 16-Jun-2026
Acts & Sections
Petitioner(s)
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1.T.R. VIJAYAKUMAR
Adv. M. P. VINOD
Respondent(s)
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1.STATE OF KERALA .
Adv. K. R. SASIPRABHU
Case History
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Case disposedDisposed
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28-Apr-2006
ROP - of Main CaseView PDF
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27-Mar-2006
ROP - of Main CaseView PDF
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30-Jan-2006
ROPView PDF
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18-Jan-2006
ROPView PDF
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17-Jan-2006
Case filed
Registration No. SLP(C) No. 1670 - 1671/2006
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10-Jan-2006
ROP - of Main CaseView PDF
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06-Jan-2006
ROPView PDF
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16-Dec-2005
ROPView PDF
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21-Oct-2005
ROP - of Main CaseView PDF
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07-Oct-2005
ROP - of Main CaseView PDF
CASE SUMMARY: SLP(C) No. 1670-1671/2006 (T.R. Vijayakumar v. State of Kerala) On 28 April 2006, the Supreme Court heard consolidated special leave petitions concerning excise duty treatment under amended Indian Made Foreign Liquor Rules (effective 5.1.1999). The Court vacated its previous stay order and clarified that excise duty paid by the Beverages Corporation on behalf of manufacturers/distillers must be included in their turnover for tax purposes. The SLPs were dismissed as infructuous; petitioners were directed to pay outstanding turnover tax within three months without coercive action, subject to respondents' rights to claim penalties and interest, and the High Court was requested to expeditiously dispose the underlying writ petition. This case analysis is maintained by casestatus.in based on publicly available court records.
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