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Showing contexts for: insecticides schedule in M/S. Reckitt Benckiser (India) Ltd vs Commissioner, Commercial Taxes & Ors on 29 April, 2008Matching Fragments
JUDGMENT O R D E R CIVIL APPEAL NO. 3083 OF 2008 (Arising out of S.L.P.(C) No.6096/2007) Leave granted.
The short question involved in this Civil Appeal is whether mosquito repellants and other items fall under Entry 44(5) of Schedule III to Kerala VAT Act, 2003. The items are enlisted as follows:
Sl.N o.
Trade Name Name of Active Ingredient Entry in relevant Statute Licensing Authority Licensing Authority
1.
Mortein Coil, 8 hours, 10 hours and 12 hours D-trans Allerthrin Entry 55 in Schedule to Insecticides Act, 1968 (at page 29 of Volume 2). License required under Section 3(e) for manufacture. Mandatory declarations are made under Rule 19 of Insecticide Rules, Central Insecticide Board (CIB) as per Insecticide Act, 1968.
2. Mortein Mats Prallethrin Entry 120 in Schedule to Insecticides Act, 1968 (at page 29 of Volume 2). License required under Section 3(e) for manufacture. Mandatory declarations are made under Rule 19 of Insecticide Rules
-do-
3. Mortein Vaporisers Prallethrin Entry 120 in Schedule to Insecticides Act, 1968 (at page 29 of Volume 2). License required under Section 3(e) for manufacture. Mandatory declarations are made under Rule 19 of Insecticide Rules, 1971.
-do-
4. Mortein Instant Cockroach Killer (CIK) Mortein Instant Flying Insect Killer (FIK) Mortein Instant All Insect Killer (AIK) Deltamethrin, Allethrin, Imiprothrin and Cyphenothrin Covered under Entry 55 in Schedule to Insecticides Act, 1968 (at page 29 of Volume 2).