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2005 (11) TMI 448 - HC - VAT and Sales TaxClassification of goods - Mosquito mats/coils or refills - whether the goods manufactured and marketed by the petitioners as mosquito mats/coils or refills would fall under entry titled "pesticides and insecticides" in the notifications issued u/s 3-A of the U.P. Trade Tax Act, 1948 ("the Act") - HELD THAT:- We find from the pleadings that articles/goods sold by the petitioners, though used as household articles, are nevertheless household "insecticide" which fact is also mentioned on their products. The chemical composition used in manufacturing the goods in question (though widely known and popularly understood as mosquito repellent) is allethrin which is an "insecticide". The petitioners are using chemicals for manufacturing the finished goods which have been treated as "insecticides" and under the provisions of the Insecticides Act, 1968 a certificate has been issued by Government of India, Ministry of Agriculture which leaves no scope of doubt that allethrin which is used in the product sold by the petitioners is "insecticide". Insecticides Rules, 1971 provides for the manner of labeling. Labelling/packing of the products of the petitioner is as per the aforequoted rule 19(4) of the Rules. D-Trans "allethrin" and "pallethrin" are used in manufacturing the goods which have been described as household "insecticides " on their products as per the statutory requirement under the Insecticides Act. In the absence of any specific entry relating to mosquito repellent/mosquito destroyer and at the same time there being an entry mentioning "insecticides", it can reasonably be said that an ordinary person will ordinarily understand the product of the petitioners falling under category of the "insecticides". These facts coupled with the principles enunciated in the decisions referred to above leave us in no doubt that the products sold by the petitioners are basically in the categories of "insecticides" particularly in the absence of any indication in the notification in question. We are, however, unable to persuade ourselves to hold that merely because the petitioners have at various stages contended that the product is described or commonly traded as "mosquito repellent" it should not fall in the category of "insecticides". We would have accepted such a contention if there was separate or specific exclusion entry of "mosquito repellant" in the existing entry of "pesticide and insecticide". In that case there would have been no difficulty but in the absence of specific mention as indicated above, the product in question falls under the entry "insecticides". The percentage of "allethrin" used in the product, is of no consequence at all, since it is admittedly an "insecticide". Thus, we consider it appropriate to decide the issue and matter finally at this stage and reject the objection raised by the learned counsel for the respondents, that the petitioners seeks to challenge, at this stage, show cause notice issued u/s 21(2) of the Act. All the above Writ Petitions are allowed.
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