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2019 (10) TMI 676 - HC - VAT and Sales TaxClassification of goods - mosquito repellent - classification under Schedule II of entry tax Act within the meaning of Section 3 (1) (b) of Madhya Pradesh Commercial Tax Act, 1994 - whether mosquito repellent is insecticide or not? HELD THAT:- The mosquito repellent has been held to be an insecticide, not only by the Division Bench of Allahabad High Court but, also by the Kerala High Court in the case of TRANSELEKTRA DOMESTIC PRODUCTS PRIVATE LIMITED VERSUS STATE OF KERALA AND OTHERS [2000 (7) TMI 945 - KERALA HIGH COURT] and by the Madras High Court in the case of TRANSELEKTRA DOMESTIC PRODUCTS PVT. LTD. VERSUS COMMERCIAL TAX OFFICER, PORUR ASSESSMENT CIRCLE, MADRAS [1992 (4) TMI 225 - MADRAS HIGH COURT]. The mosquito repellent contains an insecticide and it not only repels the mosquito but also is capable of killing the mosquito, and therefore, is covered under the entry of insecticides and pesticides. Thus, the Madhya Pradesh Commercial Tax Appellate Board was justified in coming to the conclusion that the applicant / Company was liable to be taxed on the entry of mosquito repellent under Schedule II of the Madhya Pradesh Entry Tax Act, 1976 within the meaning of Section 3 (1) b of the said Act. Appeal dismissed - decided in favor of Revenue.
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