Pesticide classification of copper-sulphate brought its second sale within tax exemption under the sales tax schedule.

Copper-sulphate was treated as a pesticide for purposes of entry 55 of the First Schedule to the Kerala General Sales Tax Act because it was regarded as a substance used to destroy pests, and its inclusion in the Schedule to section 3(e) of the Insecticides Act, 1968 supported that classification. The material also indicated that insecticides form part of the wider category of pesticides, and the government clarification relied on by the Tribunal reinforced that view. On that basis, copper-sulphate was brought within the entry covering pesticides and plant protection chemicals, and its second sale was exempt from tax.

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Issues: Whether copper-sulphate is a pesticide falling under entry 55 of the First Schedule to the Kerala General Sales Tax Act, and whether its second sale is exempt from tax.

Analysis: Copper-sulphate was treated as a substance used for destroying pests and was supported by its inclusion in the Schedule to section 3(e) of the Insecticides Act, 1968. The material also showed that insecticides are pesticides, and the government clarification referred to by the Tribunal reinforced that position. On that basis, copper-sulphate was held to fall within the statutory entry covering pesticides and plant protection chemicals.

Conclusion: Copper-sulphate is a pesticide within entry 55 of the First Schedule, and the respondent's second sale was exempt from tax.

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