https://www.taxtmi.com/caselaws?id=168992 Mosquito repellents were held classifiable under the specific mosquito repellent entry, not as insecticides under the lower-rate agricultural entry, because classification followed the common parlance meaning and the context of the tariff schedules. The higher tax rate was therefore upheld. Penalty was set aside because the assessee had sought clarification from the taxing authority before applying the lower rate, and the record did not show wilful evasion or dishonest conduct. The result was partial relief: tax liability remained at the higher rate, but the penalty component was annulled. en-us Mon, 17 Feb 2014 00:00:00 +0530 Mon, 06 Apr 2015 20:47:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168992 Mosquito repellents were held classifiable under the specific mosquito repellent entry, not as insecticides under the lower-rate agricultural entry, because classification followed the common parlance meaning and the context of the tariff schedules. The higher tax rate was therefore upheld. Penalty was set aside because the assessee had sought clarification from the taxing authority before applying the lower rate, and the record did not show wilful evasion or dishonest conduct. The result was partial relief: tax liability remained at the higher rate, but the penalty component was annulled. Case-Laws VAT and Sales Tax Mon, 17 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168992