2009 (10) TMI 880

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..... he learned counsel appearing for the respondent. The question raised 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 file .....

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..... fall of rubber by spraying it. Though generally water based bordo 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 commodi .....

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..... essee to prove the identity of the oil. We, therefore, allow this sales tax revision by setting aside the orders of the Tribunal and that of the first appellate authority and by remanding the matter to the assessing officer for giving an opportunity to the assessee to prove the case canvassed by them or otherwise to restore the assessment at higher rate.
Case laws, Decisions, Judgements, Order .....

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