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TMI Blog1998 (8) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... ing our interference. - Civil Appeal No. 6753 of 1994 - - - Dated:- 11-8-1998 - BHARUCHA S.P. AND PATTANAIK G.B. JJ. H.N. Salve, Senior Advocate (Vivek Gambhir, Advocate, with him), for the appellants. Ms. Hemantika Wahi, Advocate, for the respondents. -------------------------------------------------- The judgment of the Court was delivered by G.B. Pattanaik, J .-The short question that arises in this appeal is whether Jet mat produced by the appellant would come within entry 129 of Schedule II, Part A of the Gujarat Sales Tax Act, 1969 (hereinafter referred to as the Act ) issued under section 49 (sic) of the Act. The said entry at the relevant point of time read thus: "S.No. Description ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel also submitted that an exemption notification has to be construed broadly and widely as has been held by this Court in the case of Bombay Chemical Pvt. Ltd. v. Collector of Central Excise [1995] 99 STC 339; (1995) Supp 2 SCC 646, and consequently there would be no justification not to hold the Jet mat to be an insecticide and as such exempted from levy of sales tax on the sale and purchase of the same under entry 98 of the notification. Mr. Salve also in this connection placed reliance on a decision of the Madhya Pradesh High Court in Misc. Petition No. 1452 of 1989, wherein the Madhya Pradesh High Court held the product to be an insecticide and a judgment of the Orissa High Court in O.J.C. No. 8126 of 1992 [reported as Sonic Electro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e name containing d-Allethrin 4 per cent and is commercially known as mosquito repellent mat in our considered opinion is a mosquito repellent notwithstanding the fact that it not only repels the mosquitoes but also is capable of killing the mosquitoes. It is difficult to hold that it is an insecticide entitled for partial exemption under entry 98 of the notification. In the Madhya Pradesh case on which Mr. Salve relied upon the question for consideration was whether the product in question is liable to sales tax at the rate of 3 per cent under entry 18 of Part IV of Schedule II or at the rate of 12 per cent under entry 1 of Part VI of Schedule II. Entry 18 of Part IV of Schedule II provided for levy of tax for insecticides. The other c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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