P.R. Raman, J.

1. This is an appeal filed under Section 62 of the Kerala Value Added Tax Act, challenging an order of clarification passed by the Commissioner of Commercial Taxes, Thiruvananthapuram, dated 21.04.2008 in exercise of the power conferred on him under Section 94 of the Kerala Value Added Tax Act. The appellant is a Company incorporated under the Companies Act and engaged in the manufacture of drugs by name 'Vicks' available in oral tablet, balm and inhaler. Annexure A order was passed in an application put in by Geofrin Pettah, Margin Free Super Stockist, A.K.G. Road, Edappally, seeking for clarification as to the rate of tax of 'Vicks' brand confectionary and Balms; inter alia contending that their medicines stand included in the entry 36 of the 3rd schedule of the Kerala Value Added Tax Act. The Commissioner took the view that these items are sold over the counter in almost all retail shops and are available freely and in view of the clause 23 to the Rules of Interpretation appended to the statute, which according to him, differentiated these items against classification under entry 36 of 3rd schedule. According to him Vicks tablets and Balm may contain c