9911796707
TMI Blog2003 (2) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... e. 2.. The question involved in this writ is under what entry of Madhya Pradesh Commercial Tax Act, the petitioner's product is to be taxed? The petitioner is engaged in the business of sale of what is known in the market "mosquito and insect repellents". According to the petitioner the product being regarded as insecticide under the Insecticide Act, it be taxed as insecticide under the Commerci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the petitioner's product. It is a settled principle of taxing statute, that when there is a specific entry for taxing a particular product by its very name prevalent in the commercial market, then it is only under that entry, the concerned product has to be taxed and not in any general or residuary entry. In other words, the general or/and residuary entry can be brought in aid only when there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a consumer. 6.. Learned counsel for the petitioner then made attempt to rely upon one decision reported in [2000] 25 TLD 103 (annexure A-4). In my opinion, the said case is distinguishable on its facts and does not help the petitioner at all. Indeed its headnote does not give the correct version of what is actually decided in the case. The perusal of decision (photo copy filed by the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner duly appeared before the assessing officer and participated in the proceeding. In substance there did not arise any case of prejudice on account of any inadequate opportunity, so as to set aside the orders of assessments. The submission is more for the sake of submission and not that of substance. 8. In view of aforesaid discussion, the petition fails and is dismissed in limine. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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