https://www.taxtmi.com/caselaws?id=157754 Mosquito repellant mats classified as insecticides fall within the sales tax exemption for "pesticides" under the Orissa Sales Tax Act, 1947. The exemption entry uses the unrestricted term "pesticides", whose ordinary meaning covers substances used to destroy or repel pests, including insects. Insecticides therefore form part of the broader category of pesticides and cannot be excluded by reading a limitation into the exemption. Products accepted as insecticides based on statutory registration and manufacturing licences qualify for the sales tax exemption. en-us Thu, 11 Mar 1993 00:00:00 +0530 Thu, 10 Oct 2013 14:31:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157754 Mosquito repellant mats classified as insecticides fall within the sales tax exemption for "pesticides" under the Orissa Sales Tax Act, 1947. The exemption entry uses the unrestricted term "pesticides", whose ordinary meaning covers substances used to destroy or repel pests, including insects. Insecticides therefore form part of the broader category of pesticides and cannot be excluded by reading a limitation into the exemption. Products accepted as insecticides based on statutory registration and manufacturing licences qualify for the sales tax exemption. Case-Laws VAT and Sales Tax Thu, 11 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157754