1987 (7) TMI 543

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in copper-sulphate. We are concerned with the assessment year 1979-80. The respondent contended that he is a second seller of coppersulphate and so his sales are not liable to be taxed. Under item 55 of the First Schedule pesticides and plant protection chemicals were taxable at the relevant time at the point of first sale in the State by a dealer who is liable to tax under section 5 of the Keral .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r-sulphate by the respondent-assessee is not liable to be taxed. We are unable to agree. A pesticide is a substance for killing pests. It is a substance used to destroy plant or animal that is harmful to man. "Pesticides are classified according to the type of organisms they attack; for example, substances that kill insects are known as insecticides; agents that kill fungi are known as fungicides .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iefly as a mordant, insecticide, fungicide, and in engraving. Also called blue copperas, blue stone, copper sulfate, cupric sulfate." In the light of the above, we have no hesitation to hold that the Appellate Tribunal was justified in holding that copper-sulphate is a pesticide as specified in the First Schedule, entry 55 of the Act. On this basis, the 2nd sales by the respondent will be eligibl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X