https://www.taxtmi.com/caselaws?id=248124 Goods classification under the Andhra Pradesh Value Added Tax Act turned on common parlance, functional utility and predominant use rather than a narrow technical description. On that approach, disinfectant products such as Harpic and Lizol, which kill germs and micro-organisms, were treated as falling within the broad category of pesticides under entry 20 and were not brought within entry 88 as drugs or toilet preparations merely because they were made under a drug licence. Mosquito repellents, however, were expressly excluded from entry 20, so Mortein repellents did not qualify for the concessional rate. en-us Wed, 13 Jun 2012 00:00:00 +0530 Thu, 07 Aug 2014 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248124 Goods classification under the Andhra Pradesh Value Added Tax Act turned on common parlance, functional utility and predominant use rather than a narrow technical description. On that approach, disinfectant products such as Harpic and Lizol, which kill germs and micro-organisms, were treated as falling within the broad category of pesticides under entry 20 and were not brought within entry 88 as drugs or toilet preparations merely because they were made under a drug licence. Mosquito repellents, however, were expressly excluded from entry 20, so Mortein repellents did not qualify for the concessional rate. Case-Laws VAT and Sales Tax Wed, 13 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248124