2004 (4) TMI 553

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....r 1988-89 is regarding applicability of rate of tax on mosquito repellent coil (kachhuwa chap agarbatti). The Tribunal by its order dated July 28, 1994 has held that mosquito repellent coil (kachhuwa chap agarbatti) is taxable as "pesticides and insecticides". Challenging this order present revision is at the instance of the Commissioner of Sales Tax. The assessing authority treated the mosquito r....

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....nt. 2.. This Court in the case of Commissioner of Sales Tax v. Balsara Hygiene Products Ltd. 1986 UPTC 367, has held that Odomos is medicine although it is sold in shops other than medicine shops also. The judgment of the Supreme Court given in the case of Ramavatar Budhaiprasad v. Assistant Sales Tax Officer [1961] 12 STC 286, wherein it was held that "entries in Sales Tax Act should not be co....

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....rimary object is to raise revenue and for that purpose various products are differently classified, the entries are not to be understood in its scientific and technical meaning. The terms and expressions used in tariff have to be understood by their popular meaning, that is the meaning that is attached to them by those using the product. See the decision of Supreme Court on the dispute regarding c....

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....a case under the Gujarat Sales Tax Act, 1969 has held that "Jet Mat" is mosquito repellent. In Gujarat there is specific entry No. 129 of mosquito repellent. It has been held to be mosquito repellent mats and not as insecticide. 5.. One of the constituents of Jet mats as mentioned in the judgment is "d-Allethrin 4 per cent". In that case also the certificate of registration in favour of the app....