https://www.taxtmi.com/caselaws?id=269993 Technical-grade insecticides, pesticides and weedicides in concentrated form remained covered by Entry 38B of Schedule B to the Haryana Value Added Tax Act, 2003 because they satisfied both statutory conditions: they were pesticides, weedicides or insecticides, and they were used for plants only. Dilution with inert material and emulsifying agents did not change their essential character or amount to manufacture. The Court accepted the record showing that the products were registered insecticides and pesticides meant for crop protection, and held that an exemption entry applies where goods answer the essential characteristics of the specified category, even if sold in technical form. The goods were therefore exempt from tax. en-us Mon, 07 Sep 2015 00:00:00 +0530 Sat, 26 Dec 2015 11:27:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269993 Technical-grade insecticides, pesticides and weedicides in concentrated form remained covered by Entry 38B of Schedule B to the Haryana Value Added Tax Act, 2003 because they satisfied both statutory conditions: they were pesticides, weedicides or insecticides, and they were used for plants only. Dilution with inert material and emulsifying agents did not change their essential character or amount to manufacture. The Court accepted the record showing that the products were registered insecticides and pesticides meant for crop protection, and held that an exemption entry applies where goods answer the essential characteristics of the specified category, even if sold in technical form. The goods were therefore exempt from tax. Case-Laws VAT and Sales Tax Mon, 07 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269993