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2023 (9) TMI 1250 - SC - VAT and Sales TaxApplicability of ratio of decision of the Apex Court for the similar matters in other states - Classification of goods - Mosquito Mats, Coils and Vaporizers - Mortein Insect Killers - Petition sought clarification of the observations of this Court in M/S RECKITT BENCKISER (INDIA) LTD. VERSUS COMMISSIONER COMMERCIAL TAXES & ORS.[2023 (4) TMI 408 - SUPREME COURT] as the said observations ought not to be construed to be general observations, but only in the context of the Kerala Value Added Tax Act and the notifications issued thereunder. HELD THAT:- It is clarified that the observations made by this Court in judgment dated 10.04.2023 in paragraphs 9.1. and 9.4 are made in the context of Kerala Value Added Tax Act and are not general observations, which could apply to other State enactments. Application disposed off.
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