2009 (10) TMI 880

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....arned Government Pleader and the learned counsel appearing for the respondent. The question raised is with regard to the rate of tax applicable for spray oil. While the case of the Department is that the spray oil sold by the respondent is a petroleum product, the case of the respondent is that it is a pesticide or fungicide. The Tribunal, by majority, held in favour of the respondent against w....

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....y rubber planters to prevent leaf fall of rubber by spraying it. Though generally water based bordo mixture is used by planters to prevent leaf fall in rubber, for application at higher levels and for aerial spraying oil based fungicides are used. However, we are of the view that oil based fungicide used in rubber plantation is a toxic material, which cannot be used to prevent the fungus attack on....