1987 (7) TMI 543

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....ein. The respondent is a dealer in copper-sulphate. We are concerned with the assessment year 1979-80. The respondent contended that he is a second seller of coppersulphate and so his sales are not liable to be taxed. Under item 55 of the First Schedule pesticides and plant protection chemicals were taxable at the relevant time at the point of first sale in the State by a dealer who is liable to t....

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....and that the second sale of copper-sulphate by the respondent-assessee is not liable to be taxed. We are unable to agree. A pesticide is a substance for killing pests. It is a substance used to destroy plant or animal that is harmful to man. "Pesticides are classified according to the type of organisms they attack; for example, substances that kill insects are known as insecticides; agents that....