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2004 (4) TMI 616 - HC - VAT and Sales TaxExtract: .......ld "Good Wight Mats" to be insecticide. In view of authoritative pronouncement of Supreme Court on the parallel facts "Good Wight Mat" is not insecticide but is a Mosquito Repellant and it is liable to be taxed as unclassified item. 7. In the result revision is allowed. The order of the Tribunal is set aside, as indicated above.
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