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TMI Blog2004 (4) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... i). The Tribunal by its order dated July 28, 1994 has held that mosquito repellent coil (kachhuwa chap agarbatti) is taxable as "pesticides and insecticides". Challenging this order present revision is at the instance of the Commissioner of Sales Tax. The assessing authority treated the mosquito repellent, as unclassified item and rejected the contention of the dealer that it is covered by the ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TC 367, has held that Odomos is medicine although it is sold in shops other than medicine shops also. The judgment of the Supreme Court given in the case of Ramavatar Budhaiprasad v. Assistant Sales Tax Officer [1961] 12 STC 286, wherein it was held that "entries in Sales Tax Act should not be construed in any technical sense....but as understood in common parlance", has been followed. 3.. Recen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are not to be understood in its scientific and technical meaning. The terms and expressions used in tariff have to be understood by their popular meaning, that is the meaning that is attached to them by those using the product. See the decision of Supreme Court on the dispute regarding classification for excise duty, the product Dant Manjan Lal manufactured by Shree Baidyanath Ayurved Bhavan Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specific entry No. 129 of mosquito repellent. It has been held to be mosquito repellent mats and not as insecticide. 5.. One of the constituents of Jet mats as mentioned in the judgment is "d-Allethrin 4 per cent". In that case also the certificate of registration in favour of the appellant issued under section 9(3) of the Insecticides Act, 1968, the leaflet and the approved label of the commod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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