Supreme Court: Kerala VAT Act ruling on mosquito products is state-specific, not applicable to other states' laws.

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 - [2023 (4) TMI 408 - SUPREME COURT] - 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. - SC .....

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