https://www.taxtmi.com/caselaws?id=162272 Mosquito mats, coils and refills were classified as insecticides under the relevant tax notifications because fiscal entries are construed in commercial parlance, not by scientific composition alone. The products contained allethrin, were marketed with insecticidal labelling, were covered by the Insecticides Act and Rules, and were treated in trade as insecticidal goods. The absence of a specific exclusion or separate entry for mosquito repellents during the relevant period meant they could not be taxed as unclassified goods, and the petitioners' challenge to the tax treatment succeeded. en-us Fri, 25 Nov 2005 00:00:00 +0530 Thu, 04 Apr 2024 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162272 Mosquito mats, coils and refills were classified as insecticides under the relevant tax notifications because fiscal entries are construed in commercial parlance, not by scientific composition alone. The products contained allethrin, were marketed with insecticidal labelling, were covered by the Insecticides Act and Rules, and were treated in trade as insecticidal goods. The absence of a specific exclusion or separate entry for mosquito repellents during the relevant period meant they could not be taxed as unclassified goods, and the petitioners' challenge to the tax treatment succeeded. Case-Laws VAT and Sales Tax Fri, 25 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162272