M/S. RECKITT BENCKISER (INDIA) LTD. vs COMMISSIONER, COMMERCIAL TAXES .

The Supreme Court addressed whether mosquito repellants and similar items fall under Entry 44(5) of Schedule III to the Kerala VAT Act, 2003. The Court held that the High Court erred in its interpretation of the relevant entries, emphasizing the necessity to apply the Rules of Interpretation and consider the HSN Code as per the Customs Tariff Act, 1975. The Court concluded that the items in question should be assessed under the provisions of the HSN, thereby impacting the applicable duty rates.