GODREJ SARA LEE LTD Vs. ASST COMMISSIONER

JUDGEMENT

(1.) Leave granted.

(2.) Appellant is manufacturer of coils, mats, aerosols, liquids/refills etc. which are used for driving away and destroying mosquitoes. Appellant is an assessee under the Kerala Value Added Tax Act, 2003 (for short, the Act ). The assessment year in question is 2005-06.

(3.) The State of Kerala, by Notification being SRO No. 82/2006 dated 21st January 2006, notified the list of goods specified therein to be taxable at the rate of 12.5%. Item No. 66 of the said Notification reads as under: <FRM>JUDGEMENT_1550_UJ3_2009_1.html</FRM>