M/S Godrej Sara Lee Ltd vs Asst. Commissioner (Aa) & Anr

The Supreme Court addressed the applicability of the Kerala Value Added Tax Act, 2003, specifically Section 6(1)(a) and Section 6(1)(d), regarding the taxation of mosquito repellents. The Court held that the appellant's products fell under the category of goods specified in the Second Schedule, thus liable for tax at the specified rate of 12.5%. The judgment clarified the interpretation of goods under the Act in relation to the Customs Tariff Act, 1975, affirming the relevance of HSN codes in determining tax liability.