https://www.taxtmi.com/caselaws?id=165372 Spray oil was not treated as a pesticide or fungicide merely because it was used for spraying; its tax classification depended on proof that it was a manufactured insecticidal product sold under the relevant licence in sealed containers. In the absence of satisfactory evidence establishing the identity of the commodity, the assessing authority was justified in proceeding on the basis that it was a petroleum product and applying the higher rate. The revision was allowed, the appellate orders were set aside, and the matter was remanded to the assessing officer to give the assessee an opportunity to prove the true nature of the product, failing which the higher-rate assessment could be restored. en-us Wed, 28 Oct 2009 00:00:00 +0530 Wed, 02 Jul 2014 12:50:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165372 Spray oil was not treated as a pesticide or fungicide merely because it was used for spraying; its tax classification depended on proof that it was a manufactured insecticidal product sold under the relevant licence in sealed containers. In the absence of satisfactory evidence establishing the identity of the commodity, the assessing authority was justified in proceeding on the basis that it was a petroleum product and applying the higher rate. The revision was allowed, the appellate orders were set aside, and the matter was remanded to the assessing officer to give the assessee an opportunity to prove the true nature of the product, failing which the higher-rate assessment could be restored. Case-Laws VAT and Sales Tax Wed, 28 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165372