DY COMMR Vs. PRAKASH TRADERS

JUDGEMENT

(1.) The Revenue is the petitioner herein. The respondent is a dealer in copper sulphate and so his sales are not liable to be taxed. Under item.55 of the 1st Schedule pesticides and plant protection chemicals were taxable at the relevant time at the point of first sale in the State by a dealer who is liable to tax under S.5 of the Kerala General Sales Tax Act (in short the Act) at 4 per cent. According to the respondent, copper sulphate is a pesticide coming within entry.55 of the Ist Schedule. Notwithstanding the said plea, the turnover relating to copper-sulphate was assessed in the hands of the 2nd respondent. The assessment was confirmed in appeal. The Appellate Tribunal accepted the plea of the respondent that copper sulphate is a pesticide coming within Schedule.1, entry.55 of the Act as it stood at the relevant period, and the sales by the respondent being the second sale, it is exempt from tax. The Revenue has come up in revision.

(2.) We heard counsel for the Revenue Mr. Nambiar. It was argued that the Appellate Tribunal was in error in holding that copper sulphate is a pesticide and that the second sale of copper sulphate by the respondent assessee is not liable to be taxed. We are unable to agree. A pesticide is a substance for killing pests. It is a substance used to destroy plant or animal that is harmful to man.