https://www.taxtmi.com/caselaws?id=162212 Exemption from turnover tax under the Karnataka Sales Tax Act is explained by reference to the wording of the notification itself, not by later amendments to the Second Schedule. The commentary states that the later inclusion of fungicides, herbicides and weedicides in the schedule does not narrow the expression "insecticides and pesticides" in the exemption notification. It also treats gramoxone, vitto-plant, zimag and similar compounds as falling within the ordinary, broad meaning of pesticides, which includes fungicides, herbicides and weedicides. On that basis, second and subsequent sales of such goods are described as covered by the turnover-tax exemption. en-us Wed, 02 Jun 2004 00:00:00 +0530 Thu, 20 Feb 2014 17:58:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162212 Exemption from turnover tax under the Karnataka Sales Tax Act is explained by reference to the wording of the notification itself, not by later amendments to the Second Schedule. The commentary states that the later inclusion of fungicides, herbicides and weedicides in the schedule does not narrow the expression "insecticides and pesticides" in the exemption notification. It also treats gramoxone, vitto-plant, zimag and similar compounds as falling within the ordinary, broad meaning of pesticides, which includes fungicides, herbicides and weedicides. On that basis, second and subsequent sales of such goods are described as covered by the turnover-tax exemption. Case-Laws VAT and Sales Tax Wed, 02 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162212