Supreme Court of India
M/s Reckitt Benckiser (india) Ltd. v. Commissioner Commercial Taxes & Ors.
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What the Court ordered
In view of the above and for the reason stated above, present appeal succeeds in part.
Judgment, page 16
From the headnote
Kerala VAT Act, 2003 – s. 6(1)(d), Entry No.44(5)of t he III Schedule – Entry 27(4) and 66 of notification SRO 8 2/06 – Appellant’s case that the products (i) Mosquito Mat s, Coils and Vaporizers; and (ii) Mortein Insect Killers; (iii) Harpic Toilet Cleaner and Lizol Floor Cleaners were classifiable under Entry No. 44(5) of the III Schedule to the Kerala VAT Act as being ‘pesticides, insecticides’ corresponding to HSN Code 3808 and therefore subjec t to VAT at the rate of 4% – With respect to the product at (iv) Dettol Antiseptic Liquid, it was the case on behalf of the appellant that ‘Dettol
Authorities it was built on
- 2008 M/s. Ponds India Ltd. (merged with H.L. Ltd.) v. Commissioner of Trade Tax, Lucknow
- 1995 M/s. Bombay Chemical Private Limited v. The Collector of Central Excise, Bombay I, Bombay
- 1998 Sonic Electrochem and Anr. v. Sales Tax Officer and Ors.
- 2004 M/s. Icpa Health Products (p) Ltd. v. Commissioner of Central Excise, Vadodara
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