Description of goods Rate of sales tax Rate of purchase tax 129 Mosquito Twelve paise Twelve paise in Repellents in the rupee the rupee Though in the High Court appellant had challenged the validity of Entry 129 of Schedule II Part A of the Act on the ground that it violates Article 14 of the Constitution and the High Court negatived the same, the appellant in this appeal does number challenge the said companyclusion of the High Court.
After examining different entries the High Court by the impugned judgement came to the companyclusion that JET MAT is numberhing but a mosquito repellent within the ambit of Entry 129, and therefore, is taxable.
