What is the case about?
The case was presented as an appeal before the apex court after being dissatisfied with the order and judgement of the High Court of Kerala.
The issue involved herein is about the classification of appellant’s products under the Kerala VAT Act, 2003. The product includes: mosquito mats, coils and vaporizers, Mortein insect killers, Harpic toilet cleaners and Lizol floor cleaners, and Dettol Antiseptic liquid.
The Commissioner of Commercial Taxes rejected appellant’s contention of listing the products in the respective entries under the Kerala VAT Act, 2003. Aggrieved by which appellant moved to High Court.
CONTENTIONS OF THE PARTIES
The learned counsel on behalf of the appellant submitted that the High court has committed material error in not accepting the contentions of the appellant. It was submitted that the product Harpic & Lizol are disinfectants; Dettol has active ingredients giving it germicidal property; mosquito spray and mortein range have specific entry ‘mosquito repellants’ and ‘insecticide’
The learned counsel for the respondent vehemently opposed mosquito spray and mortein range under the entry of insecticide. It was submitted that Dettol does not prevent or cure any disease and therefore cannot be classified as medicament. It was prayed to dismiss the appeal.
JUDGEMENT OF THE COURT
The Supreme Court allowed the present appeal. It upheld the decision of high court in regard to three products but set aside the judgement related to the product ‘Dettol’.
It was held that Dettol would fall under Entry 36(8)(h)(vi) of Schedule III of the Kerala VAT Act.
The apex court was in complete agreement with the decision of the High Court to classify Mosquito mats, coils and vaporizers, Mortein insect killers under the entry 44(5) as insecticides. Also, it was confirmed to classify Harpic and Lizol under the same entry as insecticides.
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