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    <title>2018 (10) TMI 883 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision, classifying Harpic and Lizol as insecticides/pesticides under Entry 20 of Schedule II of the UP VAT Act, subject to a tax rate of 4%/5%. The Court dismissed the department&#039;s revision petition, affirming that the products fell within the specified category based on legal precedents and expert opinions. The Tribunal&#039;s classification was deemed appropriate, consistent with decisions from other High Courts and supported by the Supreme Court&#039;s stance on similar issues.</description>
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