Mosquito Repellent ‘Good Knight’ Is An Insecticide, 4% VAT Applicable: Orissa High Court

Facts of the Case:

The high court bench of Orissa comprising Chief Justice S. Muralidhar and Justice M.S. Raman has upheld the tribunal’s order in the case of State of Odisha Versus M/s. Godrej Sara Lee Ltd (STREV No. 27 of 2021) and noted that the mosquito repellant is an insecticide within the meaning of that expression in Entry 30 of Part II of the Schedule.

The department has challenged the orders of the ACST and the Tribunal. The tribunal has held that Good Knight is in fact an insecticide, and 4% VAT is applicable.

It was questioned if “Good Knight,” a product that deters mosquitoes, might be considered an “insecticide” under Entry 30 of Part II of Schedule B to the OVAT Act, which carries a 4% tax. In accordance with Part III of Schedule B of the OVAT Act, the department argued that it should be categorized as “all other goods” and subject to a 12.5% tax. According to the assessee, Godrej, it is legally permitted to manufacture the pesticide transfluthrin, 1.6% w/w in liquid vaporizers, according to a certificate of registration issued under Section 9(3) of the Insecticides Act, 1968.

Judgment of the Case:

The court pointed out that “transfluthrin 0.88% w/w liquid vaporizer” is one of the product’s main constituents, according to the product documentation that was attached to the current revision petition. Transfluthrin 0.88% w/w Liquid is described in the cited literature as “an effective insecticide recommended for the control of adult mosquitoes in the household.”


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