SONIC ELECTROCHEM Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THE short question that arises in this appeal is whether Jet-Mat produced by the appellant would come within entry 129 of Schedule II Part A of the Gujarat Sales Tax Act, 1969 (hereinafter referred to as 'the Act') issued under S. 49 of the Act. THE said entry at the relevant point of time read thus : <FRM>JUDGEMENT_397_6_1998Html1.htm</FRM>

(2.) THOUGH in the High Court appellant had challenged the validity of Entry 129 of Schedule II Part A of the Act on the ground that it violates Art. 14 of the Constitution and the High Court negatived the same, the appellant in this appeal does not challenge the said conclusion of the High Court. After examining different entries the High Court by the impugned judgment came to the conclusion that Jet Mat is nothing but a mosquito repellent within the ambit of Entry 129, and therefore, is taxable.