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Not mentioned, CJ
M/s. Godrej Sara Lee Ltd. – Appellant
Versus
Asst. Commissioner (AA) & Anr. – Respondent
| Table of Content |
|---|
| 1. assessment year and applicable tax rates. (Para 2 , 3 , 4 , 5 , 11 , 12) |
| 2. discussion on jurisdiction and alternative remedies. (Para 15 , 16 , 17) |
| 3. final ruling and procedural directions. (Para 18 , 19 , 20) |
ORDER
1. Leave granted.
2. Appellant is manufacturer of coils, mats, aerosols, liquids/refills etc. which are used for driving away and destroying mosquitoes. Appellant is an assessee under the Kerala Value Added Tax Act, 2003 (for short, 'the Act'). The assessment year in question is 2005-06.
3. The State of Kerala, by Notification being SRO No.82/2006 dated 21st January 2006, notified the list of goods specified therein to be taxable at the rate of 12.5%. Item no.66 of the said Notification reads as under :
| Sl.No. | Description of Goods | HSN Code |
|---|---|---|
| 66 | Mosquito repellents, electric or electronic mosquito repellents, gadgets and insect repellents, devices and parts and accessories thereof. | 8516.79.20 |
4. According to the appellant, in this case Section 6 (1)(a) of the Act would be applicable, the relevant portion whereof reads as under :
“6. Levy of tax on sale or purchase of goods.-(1) Every dealer whose total turnover for a year is not less than ten lakhs rupees and eve
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