Police alleged they died after the motorcycle they had been travelling in hit a wall and that they had been under the influence of liquor at the time.
It was claimed later that the police shot at them as they ignored a signal to stop.
The incident occurred at Kokavil on Jaffna-Chunnakam road on 20 October 2015.
The victims were media student Vijayakumar Sulakshan and political science student Nadaraja Kajan, both 24 years of age.
The reports have now proven all the police claims to be false.
There were no traces of liquor in either of them.
Sulakshan, who rode the motorcycle, had a bullet that entered his body from near one of the nipples.
The other, Kajan had serious injuries to his chest and brain.
Both had cut injuries, bruises and broken bones in their bodies.
People of the area have reported hearing gunshot sounds at the time of the incident.
The TNA refused to accept the police claims, and due to these objections, the CID was called into investigate.
Five policemen were arrested on suspicion.
Due to police claims, Sulakshan was denied his insurance payments.