https://www.taxtmi.com/caselaws?id=104488 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. en-us Tue, 11 Aug 1998 00:00:00 +0530 Tue, 22 Sep 2015 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104488 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. Case-Laws VAT and Sales Tax Tue, 11 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104488