https://www.taxtmi.com/caselaws?id=161297 Monocrotophos (technical) and Dichlorvos (technical) were treated as technical grade inputs, not as pesticides directly used by farmers. The classification dispute under the Haryana General Sales Tax Rules turned on expert evidence from the plant protection wing, which found the products were used only as ingredients in manufacturing approved pesticide formulations. The Court held that such technical classification by expert authority should ordinarily be respected unless shown to be arbitrary or unsupported by material. On that basis, the products were not brought within the negative list entry, and eligibility for sales tax exemption under rule 28A was sustained. en-us Mon, 05 Aug 2002 00:00:00 +0530 Fri, 17 Jun 2016 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161297 Monocrotophos (technical) and Dichlorvos (technical) were treated as technical grade inputs, not as pesticides directly used by farmers. The classification dispute under the Haryana General Sales Tax Rules turned on expert evidence from the plant protection wing, which found the products were used only as ingredients in manufacturing approved pesticide formulations. The Court held that such technical classification by expert authority should ordinarily be respected unless shown to be arbitrary or unsupported by material. On that basis, the products were not brought within the negative list entry, and eligibility for sales tax exemption under rule 28A was sustained. Case-Laws VAT and Sales Tax Mon, 05 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161297