TaxTMI 
TaxTMI 
2008 (12) TMI 357
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....mar appearing for the appellant, and Sri. K. Vinod Chandran, Special Government Pleader, appearing for the respondent. 2. The Supreme Court has specifically directed this Court to consider Rules of interpretation of Kerala Value Added Tax Act, 2003, hereinafter called the "Act" and to decide the matter with reference to the said Rules as well. The order under challenge is clarification issued by the Commissioner of Commercial Taxes whereunder he clarified various products of the appellant, namely, Mortein coil, Mortein mats, Mortein Vaporisers and Mortein Instant Cockroach Killer under Sl. No. 66 of SRO 82/2006. The said Entry reads as under: 66. Mosquito repellents, electric or electronic mosquito repellents, gadgets and insect repel....
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....uch as flies and mosquito under the above heading, Rule 1 of the Rules of Interpretation above referred is squarely applicable and all the above items of the appellant will fall under Entry 44(5) of the Third Schedule to the Act. 3. We have to necessarily consider the scope of Entry 66 of Notification 82/2006 issued by the Government with reference to the powers conferred on it under Section 6(1)(d) of the Act, which authorizes the State to issue notification prescribing rate of tax on items not covered by clause (a) or (c) of Section 6(1) of the Act which are items covered by Second and Third Schedules to the Act. So long as any item is specifically covered under any of the entries in Second or Third Schedule to the Act, the Government ....
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....re these items will fall under Entry 44(5) of Third Schedule to the Act. However, Special Government Pleader pointed out that these items are not essentially disinfectants and at the maximum they may contain disinfectant as well. In order to appreciate the contentions, we have called for the product samples which are produced in Court. The appellant has described the products in the leaflet affixed to the bottle in the following style: Harpic: Power Toilet Cleaner-Triple Action 1. Removes tough stains 2. Kills all germs 3. Fights odours. Lizol 3 in 1 Disinfectant Surface Clearner Unique formulation removes the toughest of stains, provides 99.9% germ kill and leaves a pleasant pine fragrance. It is stated in the directio....
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.... to the bottle is extracted hereunder: Dettol: Effective protection - Antiseptic Germicidal Recommended Dilution: First Aid: 1 Tablespoon to 250 ml of water Bathing: 1 teaspoon to a bucket of water. Shaving: two teaspoons to a mug of shaving water. Nappy Wash: one table spoon to 500 ml. of water. Other personal uses: Dandruff - one table spoon to 500 ml of water mouth wash and gargle 10 to 20 drops in a glass of water. Surgical, medical, midwifery - see brochure available to doctors and nurses on request. Epidemics: Treat linen, floors and for spraying rooms - 1 table spoon to 500 ml of water. 7. The question to be considered is whether the above nature of use will bring the item as medicament. A....