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TMI Blog2014 (8) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... olution to all insect and rodent problems. Depending on the nature of the problem, a specialist product is available to deal with it. HIT comes in a specialist Flying insect killer format to provide an instant solution to mosquito and fly problem, a specialist crawling insect killer format to ensure a sustained roach free and ant free house and a multi insect killer format, if a single solution is needed. Therefore, HIT Aerosol is meant for flying insects, which kills both flies and mosquitoes. HIT Aerosol for crawling insects eliminates cockroaches for six weeks. It has an applicator which kills hidden cockroaches. HIT Aerosol for crawling and flying insects is a multi insect killer for crawling and flying insects and therefore, all these products fall within the word “insecticide”. It is not a repellant. Incidentally, it also kills mosquitoes. What is excluded from the ambit of “insecticide” is mosquito repellants and not mosquito killers. Hit Rat are for killing rodents and Hit Line are meant for killing crawling insects. Revision petition dismissed - decided against Revenue. - Sales Tax Revision Petition No. 320/2012 & Sales Tax Revision Petition Nos.2-18/2013 - - - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal is right in giving a finding that the goods sold by the assessee such as G.K.Aerosol, Hit Aerosol, Hit Rat and Hit Line are also goods coming within the former group of goods figuring in Entry-23 of III-Schedule of the Karnataka Value Added Tax Act, 2003 [for short the Act ] and not under the latter part of the goods mentioned in this entry which are excluded from the applicability of the rate of tax as is contemplated under Section 4[1][a][ii] of the Act? [b] In the facts and circumstances of the case, whether the Tribunal is justified in interpreting Entry 23 of the III Schedule to the Act ignoring the exclusion clause and the words and the like used for non agricultural or non horticultural purposes? . 5. The learned Additional Government Advocate assailing the impugned order contended that, the Sl.No.23, which was substituted by Act No.5 of 2008 w.e.f.1.8.2008 expressly states what goods are excluded. The said exclusion denotes not only phenyl, liquid toilet cleaners, floor cleaners, mosquito coils, mosquito repellants, but it had expressly used the expression and the like used for non-agricultural or non-horticultural purposes. Admittedly, the disputed g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eported in (2008) 16 VST 570 (Karn) was delivered on 19th March 2008. To overcome the said judgment, the law was amended and therefore, by Act No.5/2008 w.e.f. 1.8.2008, the following entry was substituted: 23. Chemical fertilizers, chemical fertilizer mixtures; bio-fertilizers, micro nutrients, gypsum, plant growth promoters and regulators; rodenticides, fungicides, weedicides and herbicides; insecticides or pesticides but excluding phenyl, liquid toilet cleaners, floor cleaners, mosquito coils, mosquito repellants and the like used for nonagricultural or non-horticultural purposes. If we carefully look into the aforesaid entry, it could be dissected as under: (a) Chemical fertilizers, Chemical fertilizer mixtures; (b) Bio-fertilizers, micro nutrients, gypsum, plant growth promoters and regulators; (c) Rodenticides, fungicides, weedicides and herbicides; (d) Insecticides or pesticides but excluding (i) phenyl, liquid toilet cleaners, floor cleaners, (ii) mosquito coils, mosquito repellants and the like used for non-agricultural or non-horticultural purposes. Each one of them constitute a separate category. In order to appreciate this entry, it is useful to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is . The genesis or the class of items envisaged by the preceding words not being exhaustive of the genesis or the class, the Legislature has conceived the words and the like so as to bring in any other item of the same class or genesis. The Tribunal was not justified in law to hold that the reference of words in entry 16-A namely and and the like will have the meaning such as to conceive the entry to be illustrative. In our view, entry in itself is exhaustive which does not permit the inclusion of any other material which is not enumerated . 11. Therefore, the words and the like are not the same as namely or such as . Therefore, wherever the words and the like are used, even if the principle of ejusdem generis is applied, the words and the like will have to go with the description of each items in the class, it cannot be broadened to include the items, which were not conceived in the entry. The exclusion was with reference to phenyl, liquid toilet cleaners, floor cleaners, which kills invisible germs or bacteria. They constitute a class by themselves. The other category of goods excluded are mosquito coil, mosquito repellant, i.e., they deal with flie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntry, by a process of reasoning . 16. While understanding the meaning of words used in a statute, the legislative history should also be taken note of. In the background of these settled legal principles, when we look at the entry at Sl.No.23, it is clear in the earlier enactment i.e., Karnataka Sales Tax Act, mosquito repellants found a place as a separate entry and they were taxed at a higher rate when compared to insecticide, which was a separate entry. After coming into force of the Act, no separate entry for mosquito repellants was carved out, thereby meaning it fell under residuary clause. It is only when this Court interpreting the earlier entry at Sl.No.23 had included these mosquito repellants within the word insecticide , the legislature brought an amendment substituting the said entry with the present entry expressly excluding mosquito repellants from the word insecticide . From the way the said entry now stands, it is clear that, mosquito repellants are also treated as an insecticide, as held by this Court in Ashok Agencies case (supra), but they expressly excluded it, denying the benefit of 4% tax to the dealers dealing with that product. If the intention of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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