M/S RECKITT BENCKISER (INDIA) LTD. vs COMMISSIONER COMMERCIAL TAXES — C.A. No. 1335/2010
Case under Section XI-B. Status: Disposed.
CNR: SCIN010187222009
Filing Date
03-Jul-2009
Registration No
C.A. No. 1335/2010
Diary Number
18722/2009
Order Date
10-Apr-2023
Document Type
Judgement - of Main Case
Neutral Citation
2023 INSC 328
Disposal Type
Partly Allowed
Last updated 05-Jul-2026
Acts & Sections
Petitioner(s)
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1.M/S RECKITT BENCKISER (INDIA) LTD.
Adv. APARNA JHA[P-1]
Respondent(s)
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1.COMMISSIONER COMMERCIAL TAXES
Adv. C. K. SASI[R-2] C. K. SASI[R-3] C. K. SASI[R-1] R. SATHISH
Case History
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Case disposedDisposed
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10-Apr-2023
Judgement - of Main CaseView PDF
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10-Apr-2023
ROP - of Main CaseView PDF
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10-Apr-2023
Fixed Date by Court
Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice C.T. Ravikumar
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15-Sep-2022
ROP - of Main CaseView PDF
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15-Sep-2022
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Krishna Murari
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14-Sep-2022
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Krishna Murari
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13-Sep-2022
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Krishna Murari
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08-Sep-2022
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Krishna Murari
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07-Sep-2022
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Krishna Murari
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19-Feb-2020
ROP - of Main CaseView PDF
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19-Feb-2020
Ordinary
Hon'ble Mr. Justice Mohan M. Shantanagoudar
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07-Feb-2020
ROP - of Main CaseView PDF
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07-Feb-2020
Ordinary
Hon'ble Mr. Justice Dinesh Maheshwari
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31-Jan-2020
ROP - of Main CaseView PDF
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31-Jan-2020
Ordinary
Hon'ble Mr. Justice Dinesh Maheshwari
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28-Nov-2019
ROP - of Main CaseView PDF
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28-Nov-2019
Next Week / Week Commencing / C.O.Week
Hon'ble The Chief Justice, Hon'ble Mr. Justice B.R. Gavai and Hon'ble Mr. Justice Surya Kant
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14-Aug-2019
Fixed Date by Court
Hon'ble The Chief Justice Ranjan Gogoi, Hon'ble Mr. Justice Ashok Bhushan and Hon'ble Mr. Justice S. Abdul Nazeer
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22-Jul-2019
ROP - of Main CaseView PDF
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22-Jul-2019
Auto Updated (Cmis)
Hon'ble Mr. Justice S.A. Bobde and Hon'ble Mr. Justice B.R. Gavai
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27-Jul-2018
ROP - of Main CaseView PDF
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27-Jul-2018
Fixed Date by Court
Registrar (J) - II
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14-May-2018
ROP - of Main CaseView PDF
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14-May-2018
Fixed Date by Court
Registrar (J) - II
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05-Apr-2018
ROP - of Main CaseView PDF
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05-Apr-2018
First hearing
Initial hearing scheduled
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11-Jul-2014
ROP - of Main CaseView PDF
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17-Oct-2013
ROPView PDF
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19-Jul-2013
ROP - of Main CaseView PDF
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29-Oct-2012
ROP - of Main CaseView PDF
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17-Feb-2012
ROPView PDF
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02-May-2011
ROP - of Main CaseView PDF
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18-Jan-2010
ROP - of Main CaseView PDF
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08-Jan-2010
ROP - of Main CaseView PDF
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30-Oct-2009
ROP - of Main CaseView PDF
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24-Aug-2009
ROP - of Main CaseView PDF
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03-Jul-2009
Case filed
Registration No. C.A. No. 1335/2010
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[ 2023 INSC 328 ]
Judgement - of Main CaseView PDF
Summary The Supreme Court partly allowed Reckitt Benckiser's appeal against Kerala VAT classification. The Court confirmed that mosquito mats/coils, Mortein insect killers, Harpic, and Lizol fall under specific entries (mosquito repellents and cleaning products) at 12.5% VAT, not agricultural insecticides at 4%. However, the Court reversed the High Court's decision on Dettol Antiseptic Liquid, holding it qualifies as a medicament under Entry 36(8)(h)(vi) due to its therapeutic/prophylactic properties, making it taxable at 4% instead of the residuary rate of 12.5%. This case analysis is maintained by casestatus.in based on publicly available court records.
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