RECKITI BENCKISER INDIA LTD Vs. COMMISSIONER COMMERCIAL TAXES

JUDGEMENT

(1.) This appeal, though originally dismissed by this Court vide judgment dated November 27, 2006, (Reckitt Benckiser (India) Ltd. v. Commissioner, Commercial Taxes , is restored to file of this Court vide judgment of the Supreme Court dated April 29, 2008 (Reckitt Benckiser (India) Ltd. v. Commissioner, Commercial Taxes, 2008 15 VST 10 in the civil appeal filed by the assessee. We have heard senior counsel Sri Joseph Vellappally and Sri K.N. Sreekumar appearing for the appellant, and Sri K. Vinod Chandran, Special Government Pleader, appearing for the respondent.

(2.) The Supreme Court has specifically directed this Court to consider rules of interpretation of the Kerala Value Added Tax Act, 2003, hereinafter called the "Act" and to decide the matter with reference to the said Rules as well. The order under challenge is clarification issued by the Commissioner of Commercial Taxes whereunder he clarified various products of the appellant, namely, Mortein coil, Mortein mats, Mortein vaporisers and Mortein instant cockroach killer under serial No. 66 of S.R.O. No. 82 of 2006. The said entry reads as under:

(3.) The above finding, whereunder the rate of tax is 12.5 per cent, is rendered by the Commissioner after overruling the case of the appellant that all the products fall under entry 44(5) of the Third Schedule to the Act, whereunder rate of tax is four per cent. It is to be noted that HSN code provided against entry 44(5) is 3808. The Appendix to the Act providing for Rules of Interpretation of Schedules to the Act provides as follows: