https://www.taxtmi.com/caselaws?id=162808 Mosquito repellents, coils, vaporisers and insect killers were held not to fall within the general Third Schedule entry for pesticides and similar products under the Kerala Value Added Tax Act; the specific notified entry for mosquito repellents and related devices, together with the charging provision applying where clause (a) of section 6(1) did not apply, governed classification and attracted tax at 12.5%. The proposed penalty for filing an untrue return under section 67 was set aside because the notice did not show deliberate or contumacious conduct or proper application of mind, and the authorities were left free to issue a fresh notice and proceed according to law. en-us Mon, 27 Nov 2006 00:00:00 +0530 Fri, 14 Mar 2014 16:05:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162808 Mosquito repellents, coils, vaporisers and insect killers were held not to fall within the general Third Schedule entry for pesticides and similar products under the Kerala Value Added Tax Act; the specific notified entry for mosquito repellents and related devices, together with the charging provision applying where clause (a) of section 6(1) did not apply, governed classification and attracted tax at 12.5%. The proposed penalty for filing an untrue return under section 67 was set aside because the notice did not show deliberate or contumacious conduct or proper application of mind, and the authorities were left free to issue a fresh notice and proceed according to law. Case-Laws VAT and Sales Tax Mon, 27 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162808