https://www.taxtmi.com/caselaws?id=163095 A writ petition may remain maintainable despite an available appeal where a binding departmental circular makes the appellate remedy ineffective and merely formal. The text also explains that mosquito repellent containing allethrin can fall within the statutory meaning of insecticide: entry 23 of the Third Schedule to the Karnataka Value Added Tax Act covers insecticides without restricting them to agricultural use, and allethrin is treated as an insecticidal substance under the Insecticides Act. On that reasoning, classification under the residuary rate was unsustainable, and the levy had to be reassessed under the specific entry. en-us Wed, 19 Mar 2008 00:00:00 +0530 Wed, 10 Dec 2014 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163095 A writ petition may remain maintainable despite an available appeal where a binding departmental circular makes the appellate remedy ineffective and merely formal. The text also explains that mosquito repellent containing allethrin can fall within the statutory meaning of insecticide: entry 23 of the Third Schedule to the Karnataka Value Added Tax Act covers insecticides without restricting them to agricultural use, and allethrin is treated as an insecticidal substance under the Insecticides Act. On that reasoning, classification under the residuary rate was unsustainable, and the levy had to be reassessed under the specific entry. Case-Laws VAT and Sales Tax Wed, 19 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163095