M. P. AGENCIES Vs. STATE OF KERALA

JUDGEMENT

(1.) The appellant before us is a dealer registered under the Kerala Value Added Tax Act, 2003 ('Act' for short). The appellant is the distributor of 'Ujala Supreme' and 'Ujala Stiff & Shine'. They are the brand names of M/s. Jyothy Laboratories Limited, Panissery, Koonamoochy P.O., Thrissur. The appellant purchases these products and effects sale to the wholesalers and the wholesalers thereafter effects sale to retailers.

(2.) After introduction of the Act, the assessee filed an application under S.94 of the Act read with Rule 78 of the Rules before the Commissioner of Commercial Taxes with a request to clarify whether they are justified in selling the aforesaid two products at 4% under the Act. Along with their application, they had produced the details of the products and also the test results of Bombay Textile Research Association, Mumbai, the expert opinion from Institute of Chemical Technology, University of Mumbai, etc.

(3.) The Commissioner of Commercial Taxes, after hearing the representative of the assessee, has passed an order dated 25/10/2006. In that it was stated as under: