https://www.taxtmi.com/caselaws?id=434422 A mosquito repellant product containing Transfluthrin 0.88% w/w Liquid Vaporiser was treated as an insecticide rather than a residual "all other goods" item under the Odisha Value Added Tax Act, 2004. Product literature describing it as an effective insecticide for control of adult mosquitoes, together with a certificate of registration of insecticides under the Insecticides Act, 1968, supported classification under Entry 30 of Part II of Schedule B. The product therefore attracted tax at 4%, reflecting that composition, registration and stated use can determine tariff classification. en-us Wed, 15 Feb 2023 00:00:00 +0530 Fri, 24 Feb 2023 09:05:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434422 A mosquito repellant product containing Transfluthrin 0.88% w/w Liquid Vaporiser was treated as an insecticide rather than a residual "all other goods" item under the Odisha Value Added Tax Act, 2004. Product literature describing it as an effective insecticide for control of adult mosquitoes, together with a certificate of registration of insecticides under the Insecticides Act, 1968, supported classification under Entry 30 of Part II of Schedule B. The product therefore attracted tax at 4%, reflecting that composition, registration and stated use can determine tariff classification. Case-Laws VAT and Sales Tax Wed, 15 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434422