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2023 (2) TMI 937 - ORISSA HIGH COURTClassification of mosquito repellant ‘Good Knight’ - to be classified as ‘insecticide’ under Entry 30 of Part II of Schedule B to the OVAT Act attracting 4% tax or would fall in the residual entry of ‘all other goods’ under Part III of Schedule B to the OVAT Act in which case it would be amenable to tax @ 12.5%? - HELD THAT:- The ACST and the Tribunal have concurrently held that the product in question is in fact an insecticide within the meaning of that expression in Entry 30 of Part II of Schedule B and, therefore, amendable to tax @ 4% thereby rejecting the plea of the Department that it should be classified as ‘all other goods’ in terms of Part III of Schedule B of the OVAT Act, amenable to tax at 12.5%. The literature accompanying the product, which has been enclosed with the present revision petition, reveals that one of the principal ingredients of the product is ‘Transfluthrin 0.88% w/w Liquid Vaporiser’. It is explained in the said literature that Transfluthrin 0.88% w/w Liquid “is an effective insecticide recommended for the control of adult mosquitoes in the household” - It is evident therefore, that the product sold by the Opposite PartyPage Dealer has been correctly categorized as an ‘insecticide’ under Entry 30 of Part II of Schedule B of the OVAT Act. The Court is, therefore, satisfied that no error has been committed either by the ACST or the Tribunal in accepting the plea of the dealer and negativing the contrary plea of the Department. Revision petition dismissed.
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