Part A with regard to pesticides and insecticides. From 1st April, 1992, pesticides and insecticides are covered by entry 136. There is also variation ... 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
defines the term
'insecticides' as under :
"Insecticide" means
(i) any substance specified in the schedule; or
(ii) such other substances (including ... registration of insecticides,
for grant of license to person desiring to manufacture, sell,
stock or exhibit for sale insecticides. Insecticide Inspectors
are to be appointed
sample of
insecticide examined by the Central Insecticides
Laboratory and in the meantime, the shelf life of
the sample of insecticide seized, had expired ... report of the Insecticide Analyst contains
columns for the dates of the manufacture and
expiry. Insecticides are substances specified in
the Schedule to the Insecticides
clarified that the import of items listed under the Schedule to the
Insecticides Act, 1968 (hereinafter referred ... insecticide may apply to the Registration
Committee for the registration of such insecticide and there shall
be a separate application for each such insecticide:
Provided
does not define the ingredients of the said insecticides. It is further discussed that any insecticide or the ingredients of Thyram 75% are not mentioned ... determined clearly, the insecticide cannot be branded as uncertified. No such insecticide by name Thyram 75% is mentioned in the schedule to Section
insecticides and pesticides. The Petitioner is
represented through its director and shareholder.
5.2) It is the case of the petitioner that the
Insecticides ... import, manufacture and sale of
insecticides. The definition of insecticide provides
for 'substance included in the Schedule to the Act '
which
sample of insecticide
examined in Central Insecticide Laboratory was denied due to inaction
and delay by Insecticide Inspector, the proceedings should have been
quashed ... implementation of the provisions of the
Insecticide Act should act with promptitude and adhere to time
schedule so that innocent persons are not prosecuted
Clause-(b) of
sub-section (1) of Section 38 of the Insecticides Act, 1968
HC-NIC Page 1 of 4 Created ... substance specified or included in the Schedule,
once it is to be used for non-insecticidal purpose. Clause-(b) of sub-
section (1) of Section
Part A, or whether it is covered by residuary entry 13 of Schedule III. The court held that unrefined bentonite powder is basic chemical from ... Schedule E of the Act . In that case, the assessee admitted that the articles referred in that case were insecticides which were used
Schedule C to the Bombay Sales Tax Act, 1959, or are the articles which fall within the residuary entry 22 of Schedule ... Schedule C of the Act and that, therefore, the revenue has rightly taken these articles as covered by the residuary entry 22 of the Schedule
