OVAT Act : 4% VAT applicable on mosquito repellant ‘Good Knight’

State of Odisha Vs Godrej Sara Lee Ltd. (Orissa High Court) The question before the ACST as well as the Tribunal was whether the mosquito repellant ‘Good Knight’ sold by the Opposite Party-Dealer could be classified as ‘insecticide’ under Entry 30 of Part II of Schedule B to the OVAT Act attracting 4% tax or would fall in the residual entry of ‘all other goods’ under Part III of Schedule B to the OVAT Act in which case it would be amenable to tax @ 12.5%? The literature accompanying the product, which has been enclosed with the present revision petition, reveals that one of the pri...