TMI Blog2008 (4) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... 2008 - - - Dated:- 29-4-2008 - KAPADIA S.H. AND SUDERSHAN REDDY B. JJ. T.L.V. Iyer, Senior Advocate and P.V. Dinesh, Advocate for the respondents. Joseph Vellapalli, S. Ganesh, Senior Advocates, (Aman Leeka, Ms. Roopali Singh, R. Jawahar Lal, Advocate and Karan Talwar, Advocate for M/s. Dua Associates, Advocates with them) for the petitioner. ORDER Leave granted. 2. The short-question involved in this Civil Appeal is whether mosquito repellants and other items fall under Entry 44(5) of Schedule III to Kerala VAT Act, 2003. The items are enlisted as follows : Sl. No. Trade Name Name of Active Ingredient Entry in relevant Statute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 19 of Insecticide Rules, 1971 -do- 5. Lizol Disinfectant Surface Cleaner Benzalkonium Chloride A disinfectant in terms of Section 3(b)(ii) of Drugs and Cosmetics Act, 1940 Drugs Controller 6. Harpic Toilet Cleaner Hydrochloric Acid Sodium Hypochlorite A disinfectant in terms of Section 3(b)(ii) of Drugs and Cosmetics Act, 1940 -do- 7. Dettol Chloroxylenol (PCMX) Falls under Schedule K read with Section 3(b)(ii) of Drugs and Cosmetics Act, 1940 -do- 3. Under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not required to be read, in the present case, as the figure 3808 against para 44(5) stood omitted by Kerala Finance Act, 2006 which came into force w.e.f. 1st July, 2006. 6. At this stage, we may state that the appellant-assessee had moved the Commissioner under the relevant provisions of the Act for what is called as Advance Clarificatory Order which is very similar to Advance Ruling under the Income Tax Act. The Commissioner had decided the matter against the appellant vide order dated 7th April, 2006. That decision has been confirmed by the High Court vide impugned judgment. 7. The important point which we need to stress is that neither the Commissioner nor the High Court has considered the Rules of Interpretation of the Schedul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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