JUDGMENT

Leave granted.

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. Trade Name Name of Active Entry in relevant Licensing No. Ingredient Statute Licensing Authority Authority -------------------------------------------------------------------------------------------------------- 1. Mortein Coil, 8 D-trans Entry 55 in Schedule to Central hours, 10 hours and Allerthrin Insecticides Act, 1968 (at page Insecticide 12 hours 29 of Volume 2). License Board (CIB) as required under Section 3(e) for per Insecticide manufacture. Mandatory Act, 1968.