https://www.taxtmi.com/caselaws?id=157101 Mosquito mats marketed as "Good Knight" were treated as insecticides for sales tax classification under item 66 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. The Court focused on the true nature of the commodity and held that item 66 covered insecticides and combinations thereof without requiring any minimum percentage of active ingredient. It rejected application of ejusdem generis because the entry expressly referred to insecticides. On that basis, the products were not to be reclassified as multi-point goods and were liable only to single-point levy. en-us Thu, 09 Apr 1992 00:00:00 +0530 Mon, 30 Sep 2013 12:58:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157101 Mosquito mats marketed as "Good Knight" were treated as insecticides for sales tax classification under item 66 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. The Court focused on the true nature of the commodity and held that item 66 covered insecticides and combinations thereof without requiring any minimum percentage of active ingredient. It rejected application of ejusdem generis because the entry expressly referred to insecticides. On that basis, the products were not to be reclassified as multi-point goods and were liable only to single-point levy. Case-Laws VAT and Sales Tax Thu, 09 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157101