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2014 (8) TMI 1108 - KARNATAKA HIGH COURTInsecticides - classification - whether G.K.Aerosol, Hit Aerosol, Hit Rat and Hit Line are Insecticides falling under Entry 23 of Schedule-III of Karnataka Value Added Tax Act, 2003? - taxable at 4% or 12.5%? - Held that: - Where a word has a scientific or technical meaning and also an ordinary meaning according to common parlance, it is in the latter sense that in a taxing statute the word must be held to have been used, unless contrary intention is clearly expressed by the legislature. The products, which are in dispute are not mosquito repellants nor mosquito coils much less phenyl, liquid toilet cleaners or floor cleaners. It is a killer for crawling, flying insects and rats. An “insecticide” is a substance used to kill insects and “rodenticide” to kill rodents. They include ovicides and larvicides used against insect eggs and larvae respectively. They are used in agriculture, medicine, industry and by consumers. The aforesaid product provides an instant kill solution to all insect and rodent problems. Depending on the nature of the problem, a specialist product is available to deal with it. HIT comes in a specialist Flying insect killer format to provide an instant solution to mosquito and fly problem, a specialist crawling insect killer format to ensure a sustained roach free and ant free house and a multi insect killer format, if a single solution is needed. Therefore, HIT Aerosol is meant for flying insects, which kills both flies and mosquitoes. HIT Aerosol for crawling insects eliminates cockroaches for six weeks. It has an applicator which kills hidden cockroaches. HIT Aerosol for crawling and flying insects is a multi insect killer for crawling and flying insects and therefore, all these products fall within the word “insecticide”. It is not a repellant. Incidentally, it also kills mosquitoes. What is excluded from the ambit of “insecticide” is mosquito repellants and not mosquito killers. Hit Rat are for killing rodents and Hit Line are meant for killing crawling insects. Revision petition dismissed - decided against Revenue.
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