In Brief
The Supreme Court partially allowed Reckitt Benckiser's appeal regarding the classification of four products under Kerala VAT Act. For Mosquito Mats, Coils, Vaporizers and Mortein Insect Killers, and for Harpic/Lizol cleaners, the Court upheld the High Court's decision that these fall under specific entries (mosquito repellants and cleaning products respectively) rather than the insecticides category sought by the company. However, the Court set aside the High Court's decision on Dettol Antiseptic Liquid, holding it qualifies as a medicament under the drug/medicine entry due to its therapeutic properties, germicidal ingredients, antiseptic use, and price regulation under drug control orders—not the residuary tax category.
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