2023 (9) TMI 1250 - SC - VAT and Sales Tax

Applicability of ratio of decision of the Apex Court for the similar matters in other states - Classification of goods - Mosquito Mats, Coils and Vaporizers - Mortein Insect Killers - Petition sought clarification of the observations of this Court in M/S RECKITT BENCKISER (INDIA) LTD. VERSUS COMMISSIONER COMMERCIAL TAXES ORS. 2023 (4) TMI 408 - SUPREME COURT as the said observations ought not to be construed to be general observations, but only in the context of the Kerala Value Added Tax Act and the notifications issued thereunder. HELD THAT - It is clarified that the observations made by this Court in judgment dated 10.04.2023 in paragraphs 9.1. and 9.4 are made in the context of Kerala Value Added Tax Act and are not general observations, which could apply to other State enactments. Application disposed off.

Summary

Issues involved:
Clarification sought on observations in judgment related to Kerala Value Added Tax Act.

The judgment pertains to a clarification sought by the appellant regarding certain observations made in a previous judgment concerning the Kerala Value Added Tax Act. The appellant sought clarification that the observations should be limited to the context of the said Act and not be considered as general observations applicable to other State enactments. The respondent, on the other hand, expressed willingness for an appropriate order as long as the State revenue is not prejudiced. The senior counsel for the appellant assured that the full duty demand has been met, removing any impediment for the clarification to be issued. Consequently, the Court clarified that the observations in question were specific to the Kerala Value Added Tax Act and should not be construed as general observations applicable to other State enactments. The Miscellaneous Application was disposed of based on this clarification.