MAHANKAL AGENCIES Vs. STATE OF M P

JUDGEMENT

(1.) HAVING heard the learned counsel for the petitioner and having perused the record of the case, I find no substance in the writ. It thus fails and is dismissed in limine.

(2.) THE question involved in this writ is under what entry of Madhya Pradesh Commercial Tax Act, the petitioner's product is to be taxed ? The petitioner is engaged in the business of sale of what is known in the market "mosquito and insect repellents". According to the petitioner the product being regarded as insecticide under the Insecticide Act, it be taxed as insecticide under the Commercial Tax Act. The departmental authorities (assessing as well as revisionary one) have taxed the product under the entry "mosquito and insect repellants".

(3.) THESE entries in the Act from time to time reads as under in Schedule II [part IV at item No. 4] : 11. Mosquito and insect repellants such as Jet Mat, Good Knight Mat, etc. , 12 per cent April 1, 1999 to December 31, 1999. 15. Mosquito and insect repellants such as Jet Mat, Good Knight Mat, etc. , 12 per cent January 1, 2000 to March 14, 2000. 31. Mosquito and insect repellants such as Jet Mat, Good Knight Mat, etc. , 12 per cent March 15, 2000 to March 31, 2000.