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2011 (9) TMI 480 - HC - VAT and Sales TaxStay on Demand - Held That:- In view of Neha Trading Company v. Commissioner of Trade Tax U.P. wherein it was held that, mosquito coils are insecticides and therefore chargeable at the rate of 4 per cent only under the U.P. VAT Act, 2008. - stay of 80 per cent of the disputed amount during the pendency of the proceedings before the first Appellate Authority was given.
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