https://www.taxtmi.com/caselaws?id=269993 The court upheld the Haryana Tax Tribunal's decision that certain intermediate chemicals, used in the manufacturing of insecticides and pesticides, qualify for exemption under Entry 38B of Schedule B of the HVAT Act 2003. The chemicals, even in their diluted form, are considered insecticides and are used for plant protection, meeting the exemption criteria. The court dismissed the appeals due to delay in filing and ruled against the State on substantial questions of law, affirming the Tribunal's decision. 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 The court upheld the Haryana Tax Tribunal's decision that certain intermediate chemicals, used in the manufacturing of insecticides and pesticides, qualify for exemption under Entry 38B of Schedule B of the HVAT Act 2003. The chemicals, even in their diluted form, are considered insecticides and are used for plant protection, meeting the exemption criteria. The court dismissed the appeals due to delay in filing and ruled against the State on substantial questions of law, affirming the Tribunal's decision. Case-Laws VAT and Sales Tax Mon, 07 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269993