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TMI Blog2023 (2) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... AT Act in which case it would be amenable to tax @ 12.5%? - HELD THAT:- The ACST and the Tribunal have concurrently held that the product in question is in fact an insecticide within the meaning of that expression in Entry 30 of Part II of Schedule B and, therefore, amendable to tax @ 4% thereby rejecting the plea of the Department that it should be classified as all other goods in terms of Par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary plea of the Department. Revision petition dismissed. - STREV No. 27 of 2021 - - - Dated:- 15-2-2023 - The Chief Justice And Justice M.S. Raman For the Petitioner : Mr. S.K. Pradhan, Addl. Standing Counsel For the Opposite Party : Mr. R.P. Kar, Advocate ORDER DR. S. MURALIDHAR, CJ. 1. The Petitioner (Department) has filed this revision petition aggrieved by an o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Dealer could be classified as insecticide under Entry 30 of Part II of Schedule B to the OVAT Act attracting 4% tax or would fall in the residual entry of all other goods under Part III of Schedule B to the OVAT Act in which case it would be amenable to tax @ 12.5%? 3. The ACST and the Tribunal have concurrently held that the product in question is in fact an insecticide within the meaning ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistration of insecticides under Section 9 (3) of the Insecticides Act, 1968 for manufacture of the said insecticide transfluthrin 1.6% w/w Liquid Vaporiser. It is evident therefore, that the product sold by the Opposite Party Page Dealer has been correctly categorized as an insecticide under Entry 30 of Part II of Schedule B of the OVAT Act. The Court is, therefore, satisfied that no error ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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