TMI Blog1992 (2) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... e case, the Tribunal was right in holding that Aldrex 30 EC could not be treated as 'pesticide for plant protection' as mentioned in item No. 27 of the Third Schedule to the Delhi Sales Tax Act, 1975 and, therefore, not exempt from exigibility of sales tax?" As per statement of facts, the dealer carries on the business of manufacture and sale of a number of items including pesticides. Under sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant Protection Officer has opined that it is not recommended for spraying purposes on crops. The literature furnished by the applicant also indicates that some limitations are imposed with regard to its use on various types of vegetables, crops and plants. It is, therefore, apparent that this chemical cannot be deemed to be pesticide used for plant protection." An appeal was filed before the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... control insects/pests of soil. It is also true that it is used for control of termites in the buildings, but the chemical is directed against insects/pests. These insects/pests not only attack wood but also attack seeds and standing crops. The said chemical may not be recommended for spraying purposes on crops but because a chemical cannot be used for spraying, it cannot be said that it cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and pest control in connection with wheat and barley, one of the pests which causes damage from sowing to harvesting is termites. According to the said book, the treatment for the attack of termites, even to the standing crop, is the use of Aldrex 30 EC. It is further stated in the book that the termites cause heavy mortality of plants at all stages of growth. One of the main pesticides, which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ludhiana, in "Package of Practices for Crops of Punjab Rabi 1984-85", it is stated that cutworms cause damage to the crop and the recommendation for avoiding such damage is to use Aldrex 30 EC before sowing and also while watering. It may here be stated that Aldrex is nothing more than the trade name of the medicine known as Aldrin 30 EC.. From the aforesaid, it is quite clear that the chemic ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
