1998 (10) TMI 523

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..... is: (1) Whether boric acid falls under entry 96 of the First Schedule to the Kerala General Sales Tax Act, 1963. Entry 96 is as follows: Pesticides, fungicides, insecticides and plant protection chemicals other than those specifically included in this Schedule and neem cake. 2.. The contention of the learned Government Pleader is that boric acid falls under entry 2 of the First Schedu .....

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..... not accounted for and that boric acid is an acid and not a plant protection chemical. The submission of learned counsel for the petitioner before us is that it was categorically stated before the Tribunal that the sale bills aggregating to Rs. 31,229.45, were duly accounted for and that necessary materials were produced before the Tribunal. But no finding was recorded by the Tribunal on such co .....

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