Supreme Court of India · 2023-04-10
M/S RECKITT BENCKISER (INDIA) LTD. vs COMMISSIONER COMMERCIAL TAXES
- Citation / case number
- SC 2009/18722
- Court
- Supreme Court of India
- Petitioner
- M/S RECKITT BENCKISER (INDIA) LTD.
- Respondent
- COMMISSIONER COMMERCIAL TAXES
- Author
- HON'BLE MR. JUSTICE M.R. SHAH
- Bench
- HON'BLE MR. JUSTICE C.T. RAVIKUMAR HON'BLE MR. JUSTICE M.R. SHAH
Judgment text excerpt
The Supreme Court addressed the appeal regarding the classification of certain products under the Kerala Value Added Tax Act, 2003. The court examined the arguments presented by the appellant concerning the categorization of insecticides and disinfectants, ultimately upholding the classification made by the Commissioner. The appeal was dismissed, affirming the applicability of a 4% VAT on the specified products.