https://www.taxtmi.com/caselaws?id=159139 Mosquito repellents were held to form a distinct taxable commodity on a real and intelligible basis, so entry 129 of Schedule II, Part A of the Gujarat Sales Tax Act, 1969 was not ultra vires Article 14. The Court applied the common parlance test and found that mosquito repellent mats were bought and sold as mosquito repellents, not as insecticides, even though a small quantity of insecticide was used in manufacture. The specific entry for mosquito repellents therefore governed the finished product, and the general concessional entry for pesticides and insecticides could not override that classification. The tax treatment of the mats as mosquito repellents was sustained. en-us Fri, 08 Apr 1994 00:00:00 +0530 Sat, 16 Nov 2013 12:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159139 Mosquito repellents were held to form a distinct taxable commodity on a real and intelligible basis, so entry 129 of Schedule II, Part A of the Gujarat Sales Tax Act, 1969 was not ultra vires Article 14. The Court applied the common parlance test and found that mosquito repellent mats were bought and sold as mosquito repellents, not as insecticides, even though a small quantity of insecticide was used in manufacture. The specific entry for mosquito repellents therefore governed the finished product, and the general concessional entry for pesticides and insecticides could not override that classification. The tax treatment of the mats as mosquito repellents was sustained. Case-Laws VAT and Sales Tax Fri, 08 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159139