N. Kotiswar Singh, J.

1. By this batch of writ petitions, W.P. (C) No. 1377 of 2010, W.P. (C) No. 1378 of 2010, W.P. (C) No. 1379 of 2010 and W.P. (C) No. 1377 of 2010, the petitioner-company, registered under the Companies Act and engaged in manufacturing, sale and marketing of various household products including insecticides such as Mortein mosquito coils, mats, vaporizers and disinfectants like "Harpic" and "Lizol" dispirit and Dettol antiseptic liquid, cherry blossom shoe polish, etc., has challenged the assessment of the respondents authorities of the products of Harpic, Lizol and Dettol at the higher rate of these products at 12.5 per cent VAT charges classifying under the residual items under entry No. 1 of the Fifth Schedule of the Assam Value Added Tax Act, 2003 (hereinafter referred to as, "the Assam VAT Act"), contrary to the claim of the petitioner that the petitioner-company would be liable to pay only at rate of four per cent as these items are covered by specific entries provided under Schedule to the said Act at the said rate. As all these writ petitions challenge similar orders and under similar fact-situations, these writ petitions are heard together and disposed of by this common judgment.

2. According to the petitioner, the petitioner had been paying taxes at the rate of four per cent in respect of the aforesaid products as these (Harpic and Lizol) are covered under entry No. 19 of Part A of the Second Schedule to the Assam Value Added Tax Act chargeable at four per cent and Dettol is covered under entry No. 21 of the Fourth Schedule to the Assam Value Added Tax Act also chargeable at the same rate of four per cent.

3. Entry No. 19 of Part A of the Second Schedule to the Assam Value Added Tax Act reads as follows:

Chemical fertilizers, pesticides, weedicides and insecticides excluding mosquito repellents including electric or electronic mosquito repellents gadgets and insect repellents, devices and parts and accessories thereof.

4. The petitioner claims that the products Harpic and Lizol fall under the aforesaid entry No. 19 as these are disinfectants and covered by the expression "pesticides".

5. Entry 21 of the Fourth Schedule to the Assam Value Added Tax Act, as existed prior to August 7, 2005 which read as, "drugs and medicines (on maximum retail price basis)" was modified by the subsequent notification dated August 8, 2005, which now reads as follows:

Drugs and medicines including vaccines, disposable hypodermic syringes, hypodermic needles, catguts, sutures, surgical dressing (on maximum retail price basis).

Explanation.--The expression 'drugs and medicines' shall not include products capable of being used as cosmetics and toilet preparations including tooth paste, tooth powder, cosmetics, toilet articles and soaps.

(emphasis here italicised added)

6. According to the petitioner, Dettol falls under the category of drugs and medicine and not a toilet article and does not come under the exclusion Explanation, and as such taxable at the rate of four per cent.

7. According to the Revenue, the said products not being specifically covered either under entry 19 or 21 as stated above, would be covered by the residuary entry, viz., entry No. 1 in Fifth Schedule to the Assam Value Added Tax Act which reads as follows:

All other goods not covered by First, Second, Third and Fourth Schedule.

8. The petitioner states that petitioner had filed its returns under the assessment category as provided under the Rules in respect of the assessment year 2005-06 and had been collecting tax at four per cent on the aforesaid products from its dealer/distributors and it duly deposited the same to the authorities.

9. However, after more than four years of filing of final return by the petitioner for the assessment year 2005-06, on July 4, 2009, respondent No. 3 issued a notice to the petitioner directing the petitioner to pay VAT at 12.5 per cent on the aforesaid products, Harpic, Lizol and Dettol.

10. Similar notices were issued in