M/S GODREJ SARA LEE LTD. vs ASST. COMMISSIONER (AA)

The Supreme Court examined the applicability of Section 6(1)(a) and Section 6(1)(d) of the relevant tax Act concerning the taxation of mosquito repellents. The Court held that the goods specified under Item no.66 of Notification SRO No.82/2006 are taxable at the rate of 12.5% as per Section 6(1)(d), clarifying that the interpretative rules mandate adherence to HSN codes for classification. The outcome affirmed the Revenue's stance on the tax rate applicable to the goods in question.