1992 (4) TMI 225

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....l Sales Tax Act, 1959. 2.. The petitioners, in the affidavit filed in support of the writ petition, claim that the sales of mosquito insecticide mats fall under item No. 66 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, hereinafter referred to as "the Act" and are taxable at single point, viz., at the point of first sale in the State. The petitioners further claim that they are the manufacturers and dealers in "Good Knight" brand mosquito insecticide mats. The petitioners have come before this Court with a grievance, giving a list of stockists and dealers of the petitioners who have been assessed to multi-point tax on the very goods which have already suffered levy under the single point. It is claimed by the petiti....

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....and Commissioner of Commercial Taxes on August 18, 1987, that the mosquito mats are single point goods falling under item 66 of the First Schedule to the Act has subsequently been cancelled and the reference to the subsequent communications treating the mosquito mats as goods taxable at multi-point at the rate of 5 per cent is also furnished by the respondents. It is also contended for the respondents that the product marketed by the petitioners are not 100 per cent of fungicides, herbicides, insecticides, pesticides and the mosquito mat in question has been manufactured, according to the respondents, with ingredients of d-Allethrin 4 per cent and others 96 per cent and consequently the meagre quantity of 4 per cent allethrin could not make....

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....ion Tribunal in Transelektra Domestic Products Limited v. Inspector of Commercial Taxes (Case No. RN-149 of 1991 dated March 10, 1992*) wherein the first petitioner in W.P. No. 11731 of 1989 itself figured as applicant had an occasion to consider the very issue and the nature of the product. After a careful analysis and consideration, the Tribunal held that the product of the company is undoubtedly an insecticide for the purpose of taxation under the Bengal Finance (Sales Tax) Act, 1941. The Tribunal, as could be seen from the judgment, has not only gone into the composition of the product, but also laid emphasis on the aspect as to how the trade circles also view the product. *Reported in [1992] 86 STC 497 (WBTT).   5.. On going th....