https://www.taxtmi.com/caselaws?id=156555 The expression "pesticides for plant protection" was construed broadly by reference to actual use. Aldrex 30 EC was treated as a pesticide used against insects and soil pests, including termites affecting seeds, roots and standing crops, and was therefore covered by item 27 of the Third Schedule to the Delhi Sales Tax Act, 1975. The fact that it was not recommended for spraying on crops did not exclude it from the exemption entry, because plant protection may be achieved through seed treatment, soil application or irrigation water. The product was accordingly treated as exempt from sales tax. en-us Thu, 06 Feb 1992 00:00:00 +0530 Sat, 21 Sep 2013 15:49:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156555 The expression "pesticides for plant protection" was construed broadly by reference to actual use. Aldrex 30 EC was treated as a pesticide used against insects and soil pests, including termites affecting seeds, roots and standing crops, and was therefore covered by item 27 of the Third Schedule to the Delhi Sales Tax Act, 1975. The fact that it was not recommended for spraying on crops did not exclude it from the exemption entry, because plant protection may be achieved through seed treatment, soil application or irrigation water. The product was accordingly treated as exempt from sales tax. Case-Laws VAT and Sales Tax Thu, 06 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156555