Harpic and Lizol taxed as pesticides under Assam VAT Act, entry 19; Dettol classified under entry 21, Fourth Schedule.

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....Products Harpic and Lizol having been declared to be pesticides, would be liable to tax under entry No. 19 of Part A of the Second Schedule to the Assam VAT Act and Dettol would be liable to be assessed as an item under entry 21 of the Fourth Schedule to the Assam VAT Act - HC....