clarification issued notifying that the insecticide mats fall under entry No. 11 of Part M of the Second Schedule is totally erroneous ... Part I of the Second Schedule. According to Sri Sarangan, the expression "insecticide" is a combination of two words, namely, "insect
Aerosol, Hit
Aerosol, Hit Rat and Hit Line are Insecticides falling
under Entry 23 of Schedule-III of Karnataka Value
Added Tax Act, 2003 (hereinafter ... Therefore, the goods
manufactured by the respondent are Insecticides falling
under Entry 23 of Schedule-III of the Act . As such, they
are assessable
giving a finding that fungicides, herbicides, insecticides, weedicides, etc., do not fall under the category insecticides and pesticides by solely relying on the amendments made ... Insecticide/Pesticide excluded copper sulphate. Copper sulphate does not go out of the category of Insecticide/ Pesticide, but for the purpose of II schedule
Ashutosh Pharmalabs,
Bangalore. The subject is covered under the Schedule of
Insecticides Act, 1968 . The respondent had misclassified the
item under CTH 2804 without obtaining
Insecticides Act, 1968 , and thy
chemical 'Afiethxin *, which is dew as
under clause 3(::) offlle Insecticidm Act, 1968 mid
futtlm. insecticides as included ... MUUKI U!' KflKNAi'HKA
of insecticide mt! finds plnca in Entry 23 of III
schedule annexed to KVAT Act withom
quanficaum
Office of the
Joint Director of Agriculture
Bengaluru - 560 001.
2
4. Insecticide Inspector
and Agricultural Officer,
Davanagere District,
Davangere - 577 004.
... Respondents ... contravention of the Insecticides Act and not
otherwise on a random or general basis.
5. Needless to state that schedule shall be
read as part
having found
._ ' -insecticide by name
did not eonlbrm to the set
_ _ in t_he'"Act theme is time schedule
vieiatzingl in testing ... followed in case sample had not
tested by the Central Insecticide
. Léiboratoiy. Where the sample is not tested by
the Central insecticide and Where
Rule 10 under $136 of the insecticides Act, jeaa, iit.consultation with the
fe
Central Insecticide Board. Therefore, this petition:
According to (he petitioner, thé ... dealing,
selling and using single insecticide was fixed at Rs.20/- and Rs.300/- for for
all insecticides/pesticides. By the amendment, the same
dealer in fertilisers, insecticides and certified seeds of maize, bajra, jowar, etc., in Krishna Nagar, Sandur Taulk. He purchases this seeds from others ... exemption treating the seeds as falling under item No. 9 in Fourth Schedule to the Act.
3. The Commissioner of Commercial Taxes, Karnataka, Bangalore, respondent
assessee manufactures and sells copper sulphate. Under the Second Schedule to the Act, there are two entries which compete with each other to assess copper ... chemicals of all kinds" while entry No. 117 refers to "insecticides and pesticides". The rate of tax on the sale of chemicals
