https://www.taxtmi.com/caselaws?id=345036 Household insecticides and insect killers were held outside Entry 20 of Schedule IV under the Andhra Pradesh VAT Act because the entry, read in commercial parlance and with noscitur a sociis and ejusdem generis, was confined to plant protection inputs such as pesticides and insecticides used for crops and plants. The exclusion of mosquito repellants and the separate entry for technical grade insecticides reinforced that narrower construction. Since the goods did not fit any specific concessional entry, they were liable to tax under the residuary entry in Schedule V. en-us Thu, 01 Jun 2017 00:00:00 +0530 Mon, 09 Apr 2018 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345036 Household insecticides and insect killers were held outside Entry 20 of Schedule IV under the Andhra Pradesh VAT Act because the entry, read in commercial parlance and with noscitur a sociis and ejusdem generis, was confined to plant protection inputs such as pesticides and insecticides used for crops and plants. The exclusion of mosquito repellants and the separate entry for technical grade insecticides reinforced that narrower construction. Since the goods did not fit any specific concessional entry, they were liable to tax under the residuary entry in Schedule V. Case-Laws VAT and Sales Tax Thu, 01 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345036