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3. It is also pointed out that, Ahmedabad branch of petitioner No. 1, in the State of Gujarat, is a dealer registered under the Gujarat Sales Tax Act, 1969. That branch was started in the financial year 1988-89 and while assessing petitioner No. 1 for the years 1988-89 and 1989-90, respondent No. 1 treated the sales of "mats" mad by the petitioner as "insecticide" covered by residuary entry 13 of Schedule III appended to the Gujarat Sales Tax Act and the petitioners were given the benefit of concessional rate on the basis of entry 98 of notification issued by the State Government under section 49(2) of the Act. It is further pointed out that, from August 1, 1990, entry 129 pertaining to "mosquito replants" is added. It is the contention of the petitioners that, the mats produced by the petitioners are recognized in popular parlance as "insecticides" in contradistinction to "mosquito replants" such as Odomas cream. The main action of the mats produced by the petitioners is to destroy the mosquitoes while the purpose of mosquito replants is to repel the mosquitoes. It is their contention that, despite this position, respondents have imposed the sales tax on the mats produced by the petitioners as if the mats are "mosquito replants". The petitioners further contended that, in spite of the objections raised by the petitioners, the Sales Tax Officer, City Division, Ahmedabad, has passed the assessment order for the financial year 1990-91 considering the mats sold by the petitioners as mosquito repellents and not insecticides.

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(Stands repealed from April 1, 1992)."

11. Entry 129 for mosquito repellent is added with effect from August 1, 1990. It is admitted that, up to March 31, 1992, there was no specific entry in Schedule II, Part A with regard to pesticides and insecticides. From 1st April, 1992, pesticides and insecticides are covered by entry 136. There is also variation in the rates of sales tax in entries 129 and 136. It is also an admitted fact that, entry 98 of the notification under section 49(2) of the Act is also repealed with effect from April 1, 1992.

17. In this view of the matter, there is no substance in the contention raised by the learned counsel for the petitioners that, entry 129 is ultra vires the Constitution, as, in our view, entry 129 deals with a specific item of mosquito repellent/mat, which is a different commodity.

18. At the relevant time, when entry 129 was inserted, there was no specific entry for pesticides and insecticides in Schedule II, Part A of the Sales Tax Act. Therefore, the goods which were known as mosquito repellents or pesticides or insecticides were covered by a residuary entry 13 of Schedule III of the Sales Tax Act. After insertion of a specific entry in the Schedule, residuary entry would not be applicable. The residuary entry 13 itself provides that it would apply only to the goods other than those specified, from time to time, in Schedules I and II and in the substantial entries of Schedule III. Therefore, only entry 129, which deals with a specific item known as "mosquito repellents" would cover a produce which is known as "mosquito repellents mat". It was contended that, in view of entry 98 of the notification issued under section 49(2) of the Gujarat Sales Tax Act, which gives partial exemption to the sale or purchase of pesticides and insecticides, and, as the mat is produced by using insecticides, petitioners are entitled to have benefit of entry 98. This, in our view, is a far-fetched submission. When there is a specific entry dealing with a specific item, that entry covers the said item and not an entry which deals with the general items.