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2000 (8) TMI 1084 - HC - VAT and Sales TaxExtract: .......d not have the use of electricity. Thus we are of the view that mosquito repellants are not electrical goods. Probably it is because of this that the Legislature itself has subsequently included the mosquito repellants under new entry 123-B of the First Schedule from August 1, 1991. For the above reasons the T.R.C. is dismissed. Petition dismissed.
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