TMI Blog2011 (1) TMI 1286X X X X Extracts X X X X X X X X Extracts X X X X ..... ation in the background whether, straightaway it falls within the meaning of insecticides only to attract four per cent tax and there could not have been any distinction between using of insecticide for agricultural or horticultural purpose and for domestic purpose, and it is a matter of appreciation of facts as well as question of law is involved. Petitions are disposed of with liberty to the petitioner to approach the Appellate Tribunal and to take all such contentions. The Appellate Tribunal to dispose of the matter within three months from the date of appearance of the petitioner. - Writ Petition Nos. 13090 to 13107 of 2010 - - - Dated:- 25-1-2011 - HULUVADI G RAMESH J. G. Rabinathan for the petitioner K.M. Shivayogiswam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f India, has classified and certified the petitioner's household insecticides products under section 3 of the Insecticides Act, 1968 and the reassessment order passed by the respondentauthority is without any basis and not in accordance with the provisions of the VATAct. Also, the petitioner is questioning the amendment brought into the Third Schedule of entry 23 as beyond legislative competence of the State in the light of the object to bring about uniformity in respect of classification of products and the rates of tax on sale of goods within the various States of the Union of India and to consider whether any State has got the prerogative to classify the goods in a manner different from the one settled and accepted in all the States ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of insecticides as defined under section 3(e) of the Insecticides Act of 1968. It is also submitted, the active ingredients used Imiprothrin, Cypermethrin, etc., in the petitioner's products are mentioned in the Insecticides Act, as such, to impose higher rate of tax the amendment brought in could not be reserved for clarification as it comes within the definition of insecticides as is defined under the Insecticides Act as well as under entry 23 of the Third Schedule to the VAT Act. The Government Pleader submitted, the apex court in the case of United Offset Process Pvt. Ltd. v. Assistant Collector of Customs, Bombay [1989] 74 STC 81 (SC); AIR 1989 SC 622, has observed (page 84 in 74 STC): . . . If there is no meaning a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atute is dealing would attribute to it and also contended that the judgment in Ashok Agencies case [2008] 16 VST 570 (Karn); [2008] 65 KLJ 97 (Karn) by this court is prior to the amendment to entry 23 of the Third Schedule to the VATAct wherein household insecticides have been categorised as a separate category for the purpose of imposing a different tax rate and imposing of tax for insecticides used for agriculture and horticulture purpose have been shown at a lower rate of four per cent keeping in view the financial exemption given to those fields and not for other purpose. In the case on hand, the contention of the petitioner is, the reassessing authority acted at the instance of the Commissioner as such, even if appeal is preferred, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise that could be done by the Joint Commissioner, petitions are disposed of with liberty to the petitioner to approach the Appellate Tribunal and to take all such contentions. The Appellate Tribunal to dispose of the matter within three months from the date of appearance of the petitioner. The petitioner shall approach the Tribunal by filing an application as required, on February 21, 2011. However, the liberty given to the petitioner would not be treated as a precedent and in the facts and circumstances of this case, the order has been passed directing the petitioner to approach the Appellate Tribunal. Further, in so far as recovery of the balance 50 per cent of the tax from the petitioner, till a decision is taken by the Appellate Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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