1998 (8) TMI 503

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....s appeal is whether Jet mat produced by the appellant would come within entry 129 of Schedule II, Part A of the Gujarat Sales Tax Act, 1969 (hereinafter referred to as "the Act") issued under section 49 (sic) of the Act. The said entry at the relevant point of time read thus: "S.No. Description of goods Rate of sales tax Rate of purchase tax 129 Mosquito repellents Twelve paise in the rupee. Twelve paise in the rupee." 2. Though in the High Court appellant had challenged the validity of entry 129 of Schedule II, Part A of the Act on the ground that it violates article 14 of the Constitution and the High Court negatived the same, the appellant in this appeal does not challenge the said conclusion of the High Court.....

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....placed reliance on a decision of the Madhya Pradesh High Court in Misc. Petition No. 1452 of 1989, wherein the Madhya Pradesh High Court held the product to be an insecticide and a judgment of the Orissa High Court in O.J.C. No. 8126 of 1992 [reported as Sonic Electrochem (P) Ltd. v. State of Orissa [1994] 92 STC 117] wherein the Orissa High Court took the view that the Jet mat was a pesticide and as such exempted under the notification issued under section 6 of the Orissa Sales Tax Act. Mr. Dholakia, learned Senior Counsel appearing for the respondent, on the other hand contended that the product of the appellant is nothing but a mosquito repellent coming within the ambit of entry 129 of the Act and a repellent does not cease to be so mere....

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....roduct in question is liable to sales tax at the rate of 3 per cent under entry 18 of Part IV of Schedule II or at the rate of 12 per cent under entry 1 of Part VI of Schedule II. Entry 18 of Part IV of Schedule II provided for levy of tax for insecticides. The other competing entry, namely, entry 1 of Part VI of Schedule II has not been quoted anywhere in the judgment nor has it been discussed and on the other hand the learned Judges have merely held that Jet mat could be an insecticide coming within entry 18 of Part IV of Schedule II. In the Orissa case under the notification issued under section 6 of the Orissa Sales Tax Act pesticide was exempted from levy of sales tax and the question for consideration was whether the "mosquito repelle....