AMWAY INDIA ENTERPRISES Vs. STATE OF KERALA

JUDGEMENT

(1.) The connected six Tax Revision cases, of which, 3 filed by the Department and the other 3 filed by the assessee, pertain to the rate of sales tax in respect of five products of the assessee. The assessments involved are those under the KGST Act for the assessment years 2000-01, 2001-02 and 2002-03. We have heard Government Pleader appearing for the State and the counsel appearing for the assessee.

(2.) Assessee is a multi national company engaged in marketing of a whole range of new generation products, the kind of which are generally not available in the market. From the labels found on the products produced by the assessee before this Court it is clear that, the assessee does not want to reveal the details of the contents of the products and what is highlighted is only the use and purpose of the products. In fact the controversy is on the classification of the products and its rate of tax. Since the products involved are different, we proceed to decide the classification and rate of tax applicable to each of the items which are the following:

(3.) i. Nylon Body Sponge: