https://www.taxtmi.com/caselaws?id=387192 Mosquito repellent, mosquito mats and coils were treated as insecticides and pesticides for classification under Entry 20 of Schedule II to the Madhya Pradesh Entry Tax Act, 1976 because the goods contained insecticidal chemical composition and were understood in commercial parlance as mosquito repellent products with insecticidal properties. In the absence of a separate specific entry for mosquito repellent, the general entry for insecticides and pesticides governed classification, making the goods liable to entry tax under Section 3(1)(b). The note also distinguishes cases where a statute separately lists mosquito repellent, in which event that specific entry would control. en-us Thu, 26 Sep 2019 00:00:00 +0530 Sat, 19 Oct 2019 07:54:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387192 Mosquito repellent, mosquito mats and coils were treated as insecticides and pesticides for classification under Entry 20 of Schedule II to the Madhya Pradesh Entry Tax Act, 1976 because the goods contained insecticidal chemical composition and were understood in commercial parlance as mosquito repellent products with insecticidal properties. In the absence of a separate specific entry for mosquito repellent, the general entry for insecticides and pesticides governed classification, making the goods liable to entry tax under Section 3(1)(b). The note also distinguishes cases where a statute separately lists mosquito repellent, in which event that specific entry would control. Case-Laws VAT and Sales Tax Thu, 26 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387192