OOPPOOTTIL AGRICULTURAL SERVICES Vs. STATE OF KERALA

JUDGEMENT

(1.) THIS revision petition filed by the assessee against the Tribunal's order dated March 12, 1997, raises two questions. The first question is : " (1) Whether boric acid falls under entry 96 of the First Schedule to the Kerala General Sales Tax Act, 1963. " Entry 96 is as follows : " Pesticides, fungicides, insecticides and plant protection chemicals other than those specifically included in this Schedule and neem cake. "

(2.) THE contention of the learned Government Pleader is that boric acid falls under entry 2 of the First Schedule which runs as under : " All acids". It is not denied that boric acid is acid. It is submitted by learned counsel for the petitioner before us that boric acid is neither a pesticide nor insecticide nor fungicide by itself, but it is mixed with pesticide, insecticide or fungicide.