Odisha High Court upholds conviction of Congress MLA in corruption case
It’s pertinent to note here that a special vigilance court had sentenced the lawmaker a three-year rigorous imprisonment term.
The HC Division Bench dismissed the application moved by the Commissioner of Sales Tax, seeking 12.5 per cent taxation on the product in ‘all other goods’ category.
The popular mosquito repellent – Good Knight – manufactured and marketed by Godrej Sara Lee Limited, is a classified ‘insecticide’ and 4 per cent Odisha Value Added Tax Act is applicable for the product instead of 12.5 per cent tax, the Orissa High Court has ordered.
A Division Bench comprising Chief Justice Dr S Muralidhar and Justice MS Raman upheld the earlier order in this regard pronounced on 17 March, 2021 of the Odisha Sales Tax Tribunal, Cuttack Bench.
The HC Division Bench dismissed the application moved by the Commissioner of Sales Tax, seeking 12.5 per cent taxation on the product in ‘all other goods’ category.
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The counsel for the manufacturer pointed out that it has a certificate of registration of insecticides under Section 9 (3) of the Insecticides Act, 1968, for the manufacture of the insecticide transfluthrin, 1.6% w/w in liquid vaporizers.
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