RECKITT BENCKISER INDIA LTD Vs. COMMISSIONER COMMERCIAL TAXES

JUDGEMENT

(1.) Leave granted.

(2.) The short question involved in this Civil Appeal is whether mosquito repellants and other items fall under Entry 44(5) of Schedule III to Kerala VAT Act, 2003.

(3.) Under Section 6 of 2003 Act, goods specified in the Second and Third Schedules are charged to duty at the rates specified therein whereas goods not falling within the said two Schedules are assessable to duty under separate Notifications to be issued by the State Government. The narrow controversy in the present case which arose for determination before the High Court was: Whether the above enlisted items fall under para 44(5) read with Section 6(1)(a) of the 2003 Act?