https://www.taxtmi.com/caselaws?id=160648 Mosquito repellent mats containing allethrin technical were treated as pesticides or insecticides under the Kerala General Sales Tax Act for the period before 1 April 1991. Because the product had the essential characteristics of an insecticide, was manufactured under an Insecticides Act licence, and acted on mosquitoes by affecting the nervous system, it could not be pushed into a general or residuary taxable entry merely because it also served a domestic repellent function. Once the Schedule later introduced specific mosquito repellent entries from 1 April 1991, the earlier period remained governed by the pre-existing classification. The authorities were directed to conclude the proceedings on that basis. en-us Mon, 17 Jul 2000 00:00:00 +0530 Sat, 21 Dec 2013 14:20:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160648 Mosquito repellent mats containing allethrin technical were treated as pesticides or insecticides under the Kerala General Sales Tax Act for the period before 1 April 1991. Because the product had the essential characteristics of an insecticide, was manufactured under an Insecticides Act licence, and acted on mosquitoes by affecting the nervous system, it could not be pushed into a general or residuary taxable entry merely because it also served a domestic repellent function. Once the Schedule later introduced specific mosquito repellent entries from 1 April 1991, the earlier period remained governed by the pre-existing classification. The authorities were directed to conclude the proceedings on that basis. Case-Laws VAT and Sales Tax Mon, 17 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160648