https://www.taxtmi.com/caselaws?id=106105 Mosquito repellants and allied products were considered in relation to Entry 44(5) of Schedule III to the Kerala VAT Act, 2003, read with Section 6(1)(a), and the proper use of HSN-based classification. The Court noted that the earlier decision had not fully considered the effect of HSN alignment under the statutory scheme, the corresponding Customs Tariff classification, and the omission of the figure "3808" from the entry by the Kerala Finance Act, 2006. The classification issue therefore required fresh examination on the statutory materials, and the matter was remitted for reconsideration without any opinion on the merits. en-us Tue, 29 Apr 2008 00:00:00 +0530 Tue, 30 Jan 2018 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106105 Mosquito repellants and allied products were considered in relation to Entry 44(5) of Schedule III to the Kerala VAT Act, 2003, read with Section 6(1)(a), and the proper use of HSN-based classification. The Court noted that the earlier decision had not fully considered the effect of HSN alignment under the statutory scheme, the corresponding Customs Tariff classification, and the omission of the figure "3808" from the entry by the Kerala Finance Act, 2006. The classification issue therefore required fresh examination on the statutory materials, and the matter was remitted for reconsideration without any opinion on the merits. Case-Laws VAT and Sales Tax Tue, 29 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106105