https://www.taxtmi.com/caselaws?id=162783 Mosquito repellents were treated as falling within the insecticide or pesticide entry under the Andhra Pradesh General Sales Tax Act, 1957 for the period before 1 January 2000, because no separate entry existed for that commodity during that time. The later insertion of a specific entry with effect from 1 January 2000 showed that mosquito repellents were separately classified only from that date. Accordingly, the revisional orders could not stand for the earlier period and were set aside to that extent in favour of the assessee. en-us Thu, 08 Dec 2005 00:00:00 +0530 Fri, 14 Mar 2014 11:33:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162783 Mosquito repellents were treated as falling within the insecticide or pesticide entry under the Andhra Pradesh General Sales Tax Act, 1957 for the period before 1 January 2000, because no separate entry existed for that commodity during that time. The later insertion of a specific entry with effect from 1 January 2000 showed that mosquito repellents were separately classified only from that date. Accordingly, the revisional orders could not stand for the earlier period and were set aside to that extent in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 08 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162783