State Of Haryana vs M/S. Anil Pesticides Ltd. & Anr

The Supreme Court upheld the decision of the High Court of Punjab & Haryana, affirming that 'Monocrotophos (Technical)' and 'Dichlorvos (Technical)' are classified as 'chemicals' and not 'pesticides' under Entry 43 of the negative list in Schedule III of the Haryana General Sales Tax Rules, 1975. The Court emphasized that the interpretation of the term 'pesticides' as per the Haryana General Sales Tax Act, 1973, was correctly applied by the Commissioner and Secretary, leading to the rejection of the Dealer's application for sales tax exemption. Consequently, the appeal by the State of Haryana was dismissed, maintaining the lower court's ruling.