SONIC ELECTROCHEM vs SALES TAX OFFICER

The Supreme Court addressed whether JET MAT qualifies as a mosquito repellent under Entry 129 of Schedule II Part A of the Gujarat Sales Tax Act, 1969. The Court upheld the High Court's conclusion that JET MAT is taxable as a mosquito repellent, rejecting the appellant's argument that it should be classified as an insecticide exempt from tax under Entry 98. The Court emphasized that the classification of goods for tax purposes must align with their functional characteristics, affirming the High Court's judgment.