https://www.taxtmi.com/caselaws?id=387192 Mosquito repellents, mats and coils containing insecticidal chemical compositions are classifiable as insecticides and pesticides where they are commercially understood to have insecticidal properties and the relevant tax schedule contains no separate entry for mosquito repellents. Classification under the existing insecticide and pesticide entry applies in that circumstance, making the goods liable to entry tax. Where legislation provides a distinct specific entry for mosquito repellents, that specific entry governs classification instead. The classification adopted placed the goods within Entry 20 of Schedule II to the Madhya Pradesh Entry Tax Act, 1976, attracting entry tax under section 3(1)(b). 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 repellents, mats and coils containing insecticidal chemical compositions are classifiable as insecticides and pesticides where they are commercially understood to have insecticidal properties and the relevant tax schedule contains no separate entry for mosquito repellents. Classification under the existing insecticide and pesticide entry applies in that circumstance, making the goods liable to entry tax. Where legislation provides a distinct specific entry for mosquito repellents, that specific entry governs classification instead. The classification adopted placed the goods within Entry 20 of Schedule II to the Madhya Pradesh Entry Tax Act, 1976, attracting entry tax under section 3(1)(b). Case-Laws VAT and Sales Tax Thu, 26 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387192