2000 (7) TMI 945

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.... be considered in all these writ petitions is whether mosquito repellent mats manufactured by the petitioners in the name "Good Knight" and "Banish" can be classified as insecticides for the purpose of levying sales tax under the Kerala General Sales Tax Act, 1963. The above mat is made up of paper pulp impregnated with the base insecticide chemical allethrin technical (4 per cent) which is volati....

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....y No. 87 which reads as follows: "Pesticides and plant protection chemicals". Thereafter it was rearranged as entry 139 which reads as follows: "Pesticides, fungicides and plant protection chemicals." However, the department took the stand that mosquito repellent mats manufactured by the petitioners will not be an insecticide and it only give a very pleasant smell and used for the dome....

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.... entry was introduced. According to the petitioners, the allethrin fatally affects the mosquitoes by causing irreparable damage to their nervous system and thereby causing death. Petitioner had applied for and was granted licence to manufacture insecticides in form No. V and these goods are manufactured under certificate issued under section 9(3) of the Insecticides Act. Copies of the licence and ....

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....classified mosquito repellent mat as coming under entry 123B from April 1, 1991 under item 85 from April 1, 1992 making it a single point rate. 4.. Learned Government Pleader cited the decision of the Supreme Court in Sonic Electrochem v. Sales Tax Officer [1998] 111 STC 181 there the manufacturers claim that it is an insecticide despite specific classification of mosquito repellent in the Sche....