Ramesh Ranganathan, J. - (1.) W.P. Nos.23351, 23366, 23373 and 23395 of 2008, W.P. No.32987 of 2010, and W.P. No.24490 of 2011 are filed by Godrej Sara Lee Limited questioning the assessment orders passed by the assessing authority for the tax periods April, 2007 to March, 2008; April, 2008 to March, 2009; April, 2006 to March, 2007; April, 2005 to March, 2006; April, 2009 to March, 2010; and April, 2010 to March, 2011 respectively. W.P. Nos.24476 and 25349 of 2011 and W.P. No.4092 of 2013 are filed questioning the penalty orders passed by the assessing authority for the tax periods April, 2006 to March, 2007, April, 2005 to March, 2006 and April, 2008 to March, 2009 respectively. W.P. No.33406 of 2010 is filed questioning the garnishee notice dated 16.12.2010, issued by the assessing authority, for recovery of Rs.2,13,66,366/-. W.P. Nos. 8032 and 9204 of 2014, W.P. No.6365 of 2016 are filed by Godrej Consumer Products Limited questioning the assessment orders passed by the assessing authority for the tax periods April, 2013 to March, 2014; April, 2014 to March, 2015; April, 2011 to March, 2012; and April, 2012 to March, 2013 respectively. W.P. Nos.15982 and 15983 of 2014 are filed questioning the penalty orders passed by the assessing authority for the tax periods April, 2011 to March, 2012 and April, 2012 to March, 2013 respectively.
(2.) M/S. Godrej Consumer Projects Ltd (the petitioner in W.P. No.6365 of 2016) is engaged in the business of manufacture and sale of Mosquito Repellant Instruments, Mosquito Repellant Mats, Refills (Vaporizers), Coils and other products like flying insect killers and crawling insect killers (popularly known as Lal Hit and Kala Hit), Rat Killing Cakes, Chalk Pencils for killing cockroaches etc. They claim to have launched a new product called HIT Anti-Roach Gel intended to kill hidden cockroaches, especially certain species like American and German cockroaches.
(3.) The goods manufactured by M/s.Godrej Consumer Products Ltd, which are the subject matter of these proceedings, are HIT AEROSOL CIK, HIT AEROSOL FIK, HIT Rat and HIT Chalk. HIT AEROSOL CIK, popularly known as Lal Hit, is an aerosol spray used for killing hidden cockroaches. It is said to contain poisonous chemicals such as imiprothrin and cypermethrin. This product is described, both on the label of the aerosol can and on the website of the Petitioner, as 'crawling insect killer' with a 'unique seek and kill applicator which kills hidden cockroaches'. The petitioner claims that the said product is an insecticide that kills cockroaches. HIT AEROSOL FIK, popularly known as Kala Hit, is used for killing flying insects such as flies, mosquitoes etc. It is also said to contain the poisonous element d-trans Allethrin that fatally affects the nervous system of the flying insect thereby killing it almost immediately. HIT Rat is a rat killing poison containing Bromadialone. HIT Chalk is a chalk pencil used for killing ants, cockroaches and other crawling insects, and is said to contain the poisonous chemical Cypermethrin. In the assessment orders, impugned in these Writ Petitions, the assessing authority held that these goods are not pesticides/insecticides falling within the ambit of Entry 20 of the IV Schedule to the VAT Act, and they were liable to be taxed at 12.5%/14.5% under Schedule V of the VAT Act as residuary goods. The Petitioner also manufactures Mosquito coils, Mosquito repellant vaporizers, and mosquito mats.;