seeks to amend and enhance the rate of Tax on
Pesticides and Insecticides from 4% to 12.5%, it is ultra-vires the provisions
of KVAT ... Insecticides and Pesticides which are manufactured under licence
under the Insecticides Act and falling within the description of Entry 44(5) of
III Schedule
that the condition of registration of the Firm with Central Insecticides Board of India (CIB), does in any way debar all the Indian Companies. Moreover ... opening.
Where bid offered is made for more than one Schedule, the Bidder of the manufacturer must demonstrate having manufactured and supplied the quantities sufficient
product in refining of crude oil".
13. Heading 3808 deals with insecticides, rodenticides, fungicides,
herbicides, antisprouting products and plant-growth regulators,
disinfectants and similar ... insecticides;
3808 20 fungicides ; 3808 30 herbicides, anti-sprouting products and
plant-growth regulators and while 3808 90 speaks of other in the
Schedule
Mahabir Vegetable Oils Pvt. Ltd. & Anr vs State Of Haryana & Ors on 10
means that it has to take colour from
the preceding words like insecticides, rodenticides, fungicides,
herbicides, etc. Dr. Padia's submission is that ... Commissioner have not
considered the rules of the interpretation of the schedule as also the
explanatory notes, harmonized commodity description and coating system
which
P.R. Subas Chandran vs Govt. Of A.P. And Others on 24 August, 2001
