2003 (2) TMI 464

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....g perused the record of the case, I find no substance in the writ. It thus fails and is dismissed in limine. 2.. The question involved in this writ is under what entry of Madhya Pradesh Commercial Tax Act, the petitioner's product is to be taxed? The petitioner is engaged in the business of sale of what is known in the market "mosquito and insect repellents". According to the petitioner the pro....

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.... taxing the petitioner's product under aforementioned entry-it being the only and rather proper entry for taxing the petitioner's product. It is a settled principle of taxing statute, that when there is a specific entry for taxing a particular product by its very name prevalent in the commercial market, then it is only under that entry, the concerned product has to be taxed and not in any general ....

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....d other sells it by name Jet Mat or Good Knight. What is common in all these product is their object and use by a consumer. 6.. Learned counsel for the petitioner then made attempt to rely upon one decision reported in [2000] 25 TLD 103 (annexure A-4). In my opinion, the said case is distinguishable on its facts and does not help the petitioner at all. Indeed its headnote does not give the c....