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1998 (8) TMI 503 - SC - VAT and Sales TaxWhether Jet mat produced by the appellant would come within entry 129 of Schedule II, Part A of the Gujarat Sales Tax Act, 1969 issued under section 49 (sic) of the Act? Held that:- Appeal dismissed. In the case in hand when entry 129 clearly stipulates that mosquito repellent is taxable and the rate of tax has been provided therein and in view of our conclusion that the appellant’s product in question is also a mosquito repellent, no infirmity with the impugned judgment of the High Court requiring our interference.
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