Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 2008 (4) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (4) TMI 489 - SC - VAT and Sales TaxWhether mosquito repellants and other items fall under entry 44(5) of Schedule III to the Kerala Value Added Tax Act, 2003? Held that:- Kerala VAT Act is aligned with customs tariff which in turn is aligned with HSN and consequently each product in question was required to be seen in the context of HSN code and judgments based thereon. Thus keeping in mind the above controversy, set aside the impugned judgment and remit the matter to the High Court for fresh consideration in accordance with law.
|