Kerala Value Added Tax Act, 2003

M/s M.P. Agencies, a distributor of the fabric whitener "Ujala Supreme" and the fabric stiffener "Ujala Stiff and Shine", appealed against the State of Kerala challenging the classification and tax rate under the Kerala Value Added Tax Act, 2003. The products are manufactured by Jyothy Laboratories by diluting acid vio…

M/s Godrej Sara Lee Ltd, a manufacturer of mosquito repellents, was assessed by the Kerala Value Added Tax (KVAT) authorities for the 2005-06 year at a 12.5% rate based on SRO No. 82/2006, which listed mosquito repellents as taxable at that rate. The company challenged the notification, arguing it was ultra vires of Se…

Reckitt Benckiser (India) Ltd. appealed against the Kerala Commercial Taxes Department’s classification of several of its products under the Kerala VAT Act. The appellant claimed that mosquito mats, coils, vaporizers and Mortein insect killers were insecticides (Entry 44(5), HSN 3808) taxable at 4%, that Harpic and Liz…

Parle Agro (P) Ltd. manufactures "Appy Fizz", a fruit‑juice based beverage, and challenged its classification under the Kerala Value Added Tax Act, 2003. The revenue classified it as an "aerated branded soft drink" under Section 6(1)(a) attracting a 20% tax, while the assessee argued it falls under Entry 71 Item 5 of t…

M/s Kurian Abraham Pvt. Ltd. purchased raw field latex in Kerala, processed it into centrifuged latex in Tamil Nadu and sold the product. For assessment years 1997‑98 and 1998‑99 the assessee relied on Circular No. 16/98 issued by the Kerala Board of Revenue under s.3(1A)(c) of the Kerala General Sales Tax Act, 1963, w…

Cardamom Marketing Corporation and another, registered dealers under the Kerala General Sales Tax Act and Kerala Value Added Tax Act, challenged a 2002 government notification that levied an additional court fee on appeals and revisions before tribunals, directing the proceeds to the Kerala Legal Benefit Fund. They arg…