Supreme Court · 2023 INSC 328 · Decided 10 April 2023
M/S Reckitt Benckiser (India) LTD. v. Commissioner Commercial Taxes & ORS.
- Court
- Supreme Court of India
- Citation
- 2023 INSC 328 · [2023] 4 S.C.R. 63
- Case number
- CIVIL APPEAL No. 1335/2010
- Decided
- 10 April 2023
- Bench
- M.R. SHAH, KRISHNA MURARI (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
Kerala VAT Act, 2003 - s. 6(1)(d), Entry No.44(5)of the III Schedule - Entry 27(4) and 66 of notification SRO 82/06 - Appellant's case that the products (i) Mosquito Mats, Coils and Vaporizers; and (ii) Mortein Insect Killers; (iii) Harpic Toilet Cleaner and Lizol under Entry No. 44(5) of the III Schedule to the Kerala VAT Act as being 'pesticides, insecticides' corresponding to HSN Code 3808 and therefore subject to VAT at the rate of 4% - With respect to the product at (iv) Dettol Antiseptic Liquid, it was the case on behalf
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