M/S M.P.AGENCIES vs STATE OF KERALA

The Supreme Court addressed the classification of 'Ujala Supreme' and 'Ujala Stiff and Shine' under the Kerala Value Added Tax Act, 2003, specifically referencing Section 94. The Court held that the Commissioner of Commercial Taxes failed to adequately consider evidence presented by the appellant and arbitrarily classified the products as laundry whiteners subject to a 12.5% tax rate. The Court remitted the matter back to the Commissioner for a fresh decision, emphasizing the need for a detailed examination of the classification based on the Harmonized System of Nomenclature (HSN).