Commercial identity controls tax classification of mosquito repellents despite insecticidal ingredients and claimed exemption.

A mosquito repellent marketed as Jet mat, containing d-Allethrin 4 per cent, was held to fall within the specific taxable entry for mosquito repellents under the Gujarat Sales Tax Act. The presence of an ingredient with possible insecticidal properties did not change the product's commercial identity or justify classification as an insecticide for partial exemption. The product had to be classified by its true commercial character under the specific entry, and exemption provisions for pesticides or insecticides could not override that classification. The challenge to the tax treatment therefore failed, and the levy under the specific entry was upheld.

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Issues: Whether the product marketed as Jet mat was a mosquito repellent taxable under entry 129 of Schedule II, Part A of the Gujarat Sales Tax Act, 1969, or an insecticide entitled to partial exemption.

Analysis: The product was described and marketed as a mosquito repellent mat containing d-Allethrin 4 per cent. The presence of an ingredient that may have insecticidal properties did not alter the commercial identity of the product. Once the Legislature created a specific taxable entry for mosquito repellents, the product had to be classified according to its true commercial character rather than by one constituent ingredient or by reference to exemption provisions dealing generally with pesticides or insecticides. Decisions under different sales tax statutes and different entry structures were held not to govern the construction of the Gujarat Act.

Conclusion: The product fell within entry 129 as a mosquito repellent and was not entitled to the claimed exemption.

Final Conclusion: The challenge to the tax classification failed, and the levy under the specific entry was upheld.

Ratio Decidendi: Where a product is commercially and statutorily identifiable under a specific taxable entry, it must be classified under that entry notwithstanding that one of its ingredients may also have another technical or incidental character.

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