Schedule., The said power,
therefore, cannot be exercised in respect to any substance
specified in the schedule which in an insecticide within the
meaning ... defines 'insecticide' to mean that:
3(e): " insecticide" means :-
(i) any substance specified in the
schedule : or
(ii) such other substances
hours and
12 hours
D-trans Allerthrin
Entry 55 in Schedule to
Insecticides Act, 1968 (at page
29 of Volume 2). License
required under Section ... Insecticide Rules,
1971
Central
Insecticide
Board (CIB) as
per Insecticide
Act, 1968 .
2.
Mortein Mats
Prallethrin
Entry 120 in Schedule to
Insecticides
report by Insecticide
7
Analyst contains columns for the date of the manufacture and
expiry. Insecticides are substances specified in the schedule
of the Insecticides ... done. Insecticide Inspector had
collected the sample on 10th September, 1993 and sent it to
the Insecticide Analyst for analysis and report. Insecticide
Analyst submitted
been prohibited with immediate effect. Heptachlor and Chlordane are insecticides specified in the Schedule to the Act . The case of the petitioners is that they ... permissible to impose a prohibition in respect of an insecticide which is specified in the Schedule to the Act it is permissible for the Government
Entry No. 44(5) of the
III Schedule to the Kerala VAT Act as being
'pesticides, insecticides' corresponding to HSN
Civil Appeal ... entry and subject to VAT at 12.5% and
insecticide (Entry 44(5) of the III Schedule) is a
general entry.
Civil Appeal No.1335
found from Schedule C (as originally
enacted) that pesticides, weedicides and insecticides
were included in Entry 1 and taxable @ 4%.
16. Returns were filed ... classifiable as insecticides, pesticides,
weedicides, etc., one other question which the
appellant sought to raise was whether an amendment in
the schedule of classification/rates
Schedule and that wherever it was
intended to separately cerealised seeds, they have been distinctly found mentioned in
the Schedule and that wherever the Schedule ... agricultural produce specified in the Schedule. It is maintained that seeds are a
processed item and coated by insecticides, chemicals and other poisonous substances
whereby
covers -
(1) Insecticides, pesticides etc. put up in forms or packing for retail
sale;
(2) Insecticides, pesticides etc. as preparatons,
(3) Insecticides, pesticides ... import under the insecticides Act, 1968
and formulations thereof. Undeniably insecticides, pesticides etc. in
whatever form are covered by the Insecticides Act . The description
demonstrates
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
purposes
of the Rajasthan Agricultural Produce Markets Act, 1961 and
its Schedule, as amended from time to time by the State
Government in exercise ... agricultural
produce specified in the Schedule. It is maintained that
seeds are a processed item and coated by insecticides,
Chemicals and other poisonous substances whereby
