https://www.taxtmi.com/caselaws?id=162273 Classification of mosquito repellent coil under tax entries depends on its common and commercial understanding, not on technical or scientific composition. The product was treated in the market as a mosquito repellent, not as a mosquito killer, and the reasoning applied to similar repellent products supported that view. The presence of insecticidal ingredients or registration material did not alter its essential commercial identity. It was therefore not classifiable as pesticides or insecticides, and the Tribunal's contrary view was unsustainable. en-us Mon, 12 Apr 2004 00:00:00 +0530 Fri, 21 Feb 2014 18:10:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162273 Classification of mosquito repellent coil under tax entries depends on its common and commercial understanding, not on technical or scientific composition. The product was treated in the market as a mosquito repellent, not as a mosquito killer, and the reasoning applied to similar repellent products supported that view. The presence of insecticidal ingredients or registration material did not alter its essential commercial identity. It was therefore not classifiable as pesticides or insecticides, and the Tribunal's contrary view was unsustainable. Case-Laws VAT and Sales Tax Mon, 12 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162273