JYOTHY LABORATORIES LIMITED Vs. STATE OF KERALA

JUDGEMENT

(1.) The appellant, who is a registered dealer under the Kerala Value Added Tax Act, 2006 (hereinafter referred to as the 'Act') has filed this writ appeal being aggrieved by the judgment of the learned single Judge dismissing the writ petition filed by him.

(2.) Heard Sri.G.Shivadas, learned Senior Counsel appearing for the appellant and Sri.Mohammed Rafiq, learned Senior Government Pleader appearing for the respondents.

(3.) A dispute was raised with regard to the rate of tax applicable to the products of the appellant by name 'Ujala Supreme' and 'Ujala Stiff and Shine'. It is stated that, Value Added Tax was being charged at the rate of 4% and 5% with regard to the products in question. Clarification was sought under Section 94 of the Act by one of the distributors of the appellant as to the rate of tax applicable to the products. By an order dated 15.10.2007, the Commissioner of Commercial Taxes clarified that, the products were not classified under any of the schedules to the Act and hence falls within the purview of the residuary entry in SRO 82/2006, attracting tax at the rate of 12.5%.