{"id":222735,"date":"1998-08-11T00:00:00","date_gmt":"1998-08-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/sonic-electrochem-anr-vs-sales-tax-officer-ors-on-11-august-1998"},"modified":"2018-11-07T15:43:24","modified_gmt":"2018-11-07T10:13:24","slug":"sonic-electrochem-anr-vs-sales-tax-officer-ors-on-11-august-1998","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/sonic-electrochem-anr-vs-sales-tax-officer-ors-on-11-august-1998","title":{"rendered":"Sonic Electrochem &amp; Anr vs Sales Tax Officer &amp; Ors on 11 August, 1998"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Sonic Electrochem &amp; Anr vs Sales Tax Officer &amp; Ors on 11 August, 1998<\/div>\n<div class=\"doc_author\">Author: Pattanaik<\/div>\n<div class=\"doc_bench\">Bench: S.P. Bharucha, G.B. Pattanaik<\/div>\n<pre>           PETITIONER:\nSONIC ELECTROCHEM &amp; ANR.\n\n\tVs.\n\nRESPONDENT:\nSALES TAX OFFICER &amp; ORS.\n\nDATE OF JUDGMENT:\t11\/08\/1998\n\nBENCH:\nS.P. BHARUCHA, G.B. PATTANAIK\n\n\n\n\nACT:\n\n\n\nHEADNOTE:\n\n\n\nJUDGMENT:\n<\/pre>\n<p>\t\t\t THE 11 THE DAY OR AUGUST, 1998<br \/>\nPresent:\n<\/p>\n<p>\t     Hon&#8217;ble Mr. Justice S.P. Bharucha<br \/>\n\t     Hon&#8217;ble Mr. Justice G.B. Pattanaik<br \/>\nVivek Gambhir, Adv. for the appellants<br \/>\nMs. Hamantika Wahi, Adv. for the Respondents<br \/>\n\t\t      J U D G M E N T<br \/>\nThe following Judgment of the Court was delivered:<br \/>\nPATTANAIK, J.\n<\/p>\n<p>     The short\tquestion  that\tarises\tin  this  appeal  is<br \/>\nwhether JET  &#8211; MAT  produced by\t the  appellant\t would\tcome<br \/>\nwithin Entry  129 of Schedule II Part A of the Gujarat Sales<br \/>\nTax Act,  1969 (hereinafter referred to as &#8216;the Act&#8217;) issued<br \/>\nunder Section  49 of the Act. The said entry at the relevant<br \/>\npoint of time read thus:\n<\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<br \/>\nS.No. Description of goods  Rate of sales tax Rate of<br \/>\n\t\t\t    purchase tax\n<\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;\n<\/p>\n<pre>129   Mosquito\t   Twelve paise\t     Twelve paise in\n      Repellents   in the rupee\t     the rupee\n<\/pre>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;\n<\/p>\n<p>     Though in\tthe High  Court appellant had challenged the<br \/>\nvalidity of  Entry 129\tof Schedule  II Part A of the Act on<br \/>\nthe ground  that it  violates Article 14 of the Constitution<br \/>\nand the High Court negatived the same, the appellant in this<br \/>\nappeal does  not challenge  the said  conclusion of the High<br \/>\nCourt. After  examining different  entries the High Court by<br \/>\nthe impugned  judgement came  to the conclusion that JET MAT<br \/>\nis nothing  but a  mosquito repellent  within the  ambit  of<br \/>\nEntry 129, and therefore, is taxable.\n<\/p>\n<p>     Mr. Salve\tlearned senior\tcounsel\t appearing  for\t the<br \/>\nappellant contended  that the  JET MAT\tmanufactured by\t the<br \/>\nappellant is  an  insecticide  and  not\t a  repellent  would<br \/>\ntherefore could\t be exempted  from tax under entry 98 to the<br \/>\nextent contained  therein and  the conclusion  of  the\tHigh<br \/>\nCourt that it is a repellent and as such taxable under Entry<br \/>\n129 is\terroneous. In  support of  this contention Mr. Salve<br \/>\nreferred to the Certificate of Registration in favour of the<br \/>\nappellant issued under Section 9(3) of the Insecticides Act,<br \/>\n1968, the leaflet and the approved label of the commodity in<br \/>\nquestion, the formulation contents of the said commodity and<br \/>\nthe chemistry  of the  active ingredients and submitted that<br \/>\nall these  documents unequivocally  indicate the  product in<br \/>\nquestion to  be an  insecticide. The  learned  counsel\talso<br \/>\nsubmitted that an exemption notification has to be construed<br \/>\nbroadly and  widely as\thas been  held by  this Court in the<br \/>\ncase of\t <a href=\"\/doc\/1002660\/\">BOMBAY CHEMICAL  PVT. LTD.  V. COLLECTOR OF CENTRAL<br \/>\nEXCISE, BOMBAY,<\/a>\t 1995 Supp  (2) SCC  646,  and\tconsequently<br \/>\nthere would  be no  justification not to hold the JET MAT to<br \/>\nbe an  insecticide and\tas such\t exempted from levy of sales<br \/>\ntax on\tthe sale  and purchase of the same under Entry 98 of<br \/>\nthe Act.  Mr. Salve  also in this connection placed reliance<br \/>\non a  decision of  the Madhya  Pradesh High  Court in  Misc.<br \/>\nPetition No.  1452 of  1989, wherein the Madhya Pradesh High<br \/>\nCourt held  the product\t to be an insecticide and a judgment<br \/>\nof the\tOrissa High  Court in  OJC No. 8126 of 1992, wherein<br \/>\nthe Orissa  High Court\ttook the view that the JET MAT was a<br \/>\npesticide and as such exempted under the notification issued<br \/>\nunder Section  6 of  the Orissa Sales Tax Act. Mr. Dholakia,<br \/>\nlearned senior\tcounsel appearing  for the respondent on the<br \/>\nother hand  contended that  the product\t of the appellant is<br \/>\nnothing but  a mosquito repellent coming within the ambit of<br \/>\nEntry 129 of the Act and a repellent does not cease to be so<br \/>\nmerely because\tby its\taction mosquitoes  are also  killed.<br \/>\nAccording to Mr. Dholakia the High Court was fully justified<br \/>\nin its\tconclusion that\t the  product  manufactured  by\t the<br \/>\nappellant comes within the ambit of Entry 129.\n<\/p>\n<p>     It may  be noticed\t that prior to August, 1990, namely,<br \/>\nbefore insertion  of Entry  129 the product in question with<br \/>\nwhich we  are concerned\t was being taxed under the residuary<br \/>\nEntry 13  of Schedule  III of  the Act.\t  With\teffect\tfrom<br \/>\n1.8.1990 Entry 129 was inserted in Schedule II Part A of the<br \/>\nAct and\t a notification\t was also issued under Section 49(2)<br \/>\ngranting partial  exemption  to\t the  sale  or\tpurchase  of<br \/>\npesticides and\tinsecticides under Entry 98.  In view of the<br \/>\nspecific Entry\t129 dealing  with mosquito  repellents it is<br \/>\ndifficult to  accept the  contention of\t the learned counsel<br \/>\nfor the appellant that the product in question will not come<br \/>\nwithin the  ambit of Entry 129 since one of its constituents<br \/>\n&#8216;d- Allethrin 4%&#8217; happens to be an insecticide.\t The product<br \/>\nJET MAT\t which is the trade name containing &#8216;d-Allethrin 4%&#8217;<br \/>\nand is commercially known as &#8216;Mosquito Repellent Mat&#8217; in our<br \/>\nconsidered opinion  is a  mosquito repellent notwithstanding<br \/>\nthe fact  that it not only repels the mosquitoes but also is<br \/>\ncapable of  killing the mosquitoes.  It is difficult to hold<br \/>\nthat it\t is an\tinsecticide entitled  for partial  exemption<br \/>\nunder Entry  98 of  the Act.   In the Madhya Pradesh case on<br \/>\nwhich Mr.  Salve relied\t upon the question for consideration<br \/>\nwas whether  the product  in question is liable to Sales Tax<br \/>\nat the\trate of\t 3% under Entry 18 of Part IV of Schedule II<br \/>\nor at  the rate\t of 12% under Entry 1 of Part VI of Schedule<br \/>\nII.  Entry 18 of Part IV of Schedule II provided for levy of<br \/>\ntax for\t insecticides.\t The other  competing entry, namely,<br \/>\nEntry 1\t of Part  VI of\t Schedule II  has  not\tbeen  quoted<br \/>\nanywhere in  the judgment  nor has  it been discussed and on<br \/>\nthe other  hand the learned Judges have merely held that JET<br \/>\nMAT could  be an  insecticide coming within Entry 18 of Part<br \/>\nIV  of\t Schedule  II.\t   In  the  Orissa  case  under\t the<br \/>\nnotification issued  under Section 6 of the Orissa Sales Tax<br \/>\nAct pesticide  was exempted  from levy\tof sales tax and the<br \/>\nquestion  for\tconsideration  was   whether  the  &#8216;Mosquito<br \/>\nRepellent Mat&#8217;\tproduced under\tthe trade  name of &#8216;JET MAT&#8217;<br \/>\ncontaining  &#8216;d-Allethrin   4%&#8217;\tcould  be  entitled  to\t the<br \/>\nexemption in  question.\t The case of the Revenue was that it<br \/>\nis an insecticide and not pesticide.  The court came to hold<br \/>\nthat  &#8216;insecticide&#8217;   will  come   within   the\t  expression<br \/>\n&#8216;pesticide&#8217; for the purpose of exemption.  The aforesaid two<br \/>\ndecisions dealing with different entries under two different<br \/>\nSales Tax  Acts can  have no  bearing  in  interpreting\t the<br \/>\nprovisions of  Gujarat Sales  Tax  Act\twith  which  we\t are<br \/>\nconcerned in  the present  case.   In the  case in hand when<br \/>\nEntry 129  clearly stipulates  that  Mosquito  Repellent  is<br \/>\ntaxable and the rate of tax has been provided therein and in<br \/>\nview of\t our conclusion\t that  the  appellant&#8217;s\t product  in<br \/>\nquestion is  also a  Mosquito Repellent, we see no infirmity<br \/>\nwith the  impugned judgment  of the High Court requiring our<br \/>\ninterference.\t  The  appeal,\taccordingly,  fails  and  is<br \/>\ndismissed but in the circumstances there will be no order as<br \/>\nto costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Sonic Electrochem &amp; Anr vs Sales Tax Officer &amp; Ors on 11 August, 1998 Author: Pattanaik Bench: S.P. Bharucha, G.B. Pattanaik PETITIONER: SONIC ELECTROCHEM &amp; ANR. Vs. RESPONDENT: SALES TAX OFFICER &amp; ORS. DATE OF JUDGMENT: 11\/08\/1998 BENCH: S.P. BHARUCHA, G.B. PATTANAIK ACT: HEADNOTE: JUDGMENT: THE 11 THE DAY OR AUGUST, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-222735","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sonic Electrochem &amp; Anr vs Sales Tax Officer &amp; Ors on 11 August, 1998 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/sonic-electrochem-anr-vs-sales-tax-officer-ors-on-11-august-1998\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sonic Electrochem &amp; 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