https://www.taxtmi.com/caselaws?id=154723 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. en-us Wed, 01 Jul 1987 00:00:00 +0530 Mon, 26 Aug 2013 17:16:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154723 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. Case-Laws VAT and Sales Tax Wed, 01 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154723