TaxTMI 
TaxTMI 
1992 (2) TMI 327
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....s, the dealer carries on the business of manufacture and sale of a number of items including pesticides. Under section 49 of the Delhi Sales Tax Act, 1975, the dealer filed an application before the Commissioner, Sales Tax, for his opinion as to whether five items including Aldrex 30 EC fell within the ambit of entry 27 of the Third Schedule to the Delhi Sales Tax Act, 1975 and was thereby exempt from assessment to sales tax or not. The said entry reads as under: "Pesticides for plant protection." The Commissioner, Sales Tax, came to the conclusion that except for Aldrex 30 EC, the other items fell within the ambit of the said entry 27 and were exempt from tax. With regard to Aldrex 30 EC, the Commissioner observed as follows: "Aldrex 30....
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....st insects/pests. These insects/pests not only attack wood but also attack seeds and standing crops. The said chemical may not be recommended for spraying purposes on crops but because a chemical cannot be used for spraying, it cannot be said that it cannot be used for plant protection. Different types of pesticides are used in different ways. Aldrex 30 EC is used for controlling insects/pests in the soil which apparently attack the crop from the root level. There are other type of insects which attack foliage. The opinion of the Plant Protection Officer was that Aldrex was not recommended for spraying purposes on crops. He has not opined that it is not pesticide. There would be other types of chemicals which are used only for spraying purp....