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2009 (11) TMI 824 - KERALA HIGH COURTRate of tax applicable on Vicks, Vicks Vaporub and tablets - Held that:- Rules of Interpretation, more in the nature of clarification of the product referred to in rule 23 or the use are totally different as far as products in question are concerned. We do not find that rule 23 of the aforesaid Rules of Interpretation appended to the statute will in any way tarnish these items against classification under entry 36 of the Third Schedule. More so, none of the reasons as stated in the annexure A order will show that the products in question are classifiable otherwise than under entry 36 of the Third Schedule to the Kerala Value Added Tax Act. Accordingly, the order in annexure A of the Commissioner of Commercial Taxes, Thiruvananthapuram in so far as the goods in question are concerned is set aside and we declare that the products, namely, Vicks, Vicks Vaporub and tablets are classifiable under entry 36 of the Third Schedule, attracting only four per cent rate of tax.
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