https://www.taxtmi.com/caselaws?id=157754 Mosquito repellant mats classified as insecticides were treated as falling within the exempted entry "pesticides" under the sales tax exemption notification. The analysis relied on the product's statutory registration and manufacturing licence, and on the ordinary meaning of "pest" and "pesticide," which was read broadly to include substances used to destroy or repel insects. Insecticides were therefore regarded as part of the wider genus of pesticides, and the exemption was not confined by any limiting words to exclude them. On that basis, the article was covered by the exemption from sales tax. 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 were treated as falling within the exempted entry "pesticides" under the sales tax exemption notification. The analysis relied on the product's statutory registration and manufacturing licence, and on the ordinary meaning of "pest" and "pesticide," which was read broadly to include substances used to destroy or repel insects. Insecticides were therefore regarded as part of the wider genus of pesticides, and the exemption was not confined by any limiting words to exclude them. On that basis, the article was covered by the exemption from sales tax. Case-Laws VAT and Sales Tax Thu, 11 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157754