2009 (10) TMI 880

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..... sed is with regard to the rate of tax applicable for spray oil. While the case of the Department is that the spray oil sold by the respondent is a petroleum product, the case of the respondent is that it is a pesticide or fungicide. The Tribunal, by majority, held in favour of the respondent against which this S. T. revision is filed by the State. We are unable to accept the claim of the respon .....

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..... o mixture is used by planters to prevent leaf fall in rubber, for application at higher levels and for aerial spraying oil based fungicides are used. However, we are of the view that oil based fungicide used in rubber plantation is a toxic material, which cannot be used to prevent the fungus attack on pepper which is an edible commodity. Therefore, in our view, the respondent misled the Tribunal t .....

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