STATE OF HARYANA vs M/S. ANIL PESTICIDES LTD.

The Supreme Court upheld the High Court's dismissal of the writ petition by the State of Haryana, affirming that 'Monocrotophos (Technical)' and 'Dichlorvos (Technical)' are classified as 'chemicals' and not 'pesticides' under Entry 43 of the Haryana General Sales Tax Rules, 1975. The Court emphasized that the amendments to the Rules, particularly the inclusion of pesticides in the negative list, do not retroactively affect the Dealer's eligibility for sales tax exemption. The ruling clarified the interpretation of the term 'pesticides' in the context of the Haryana General Sales Tax Act, 1973, and upheld the rejection of the Dealer's application for sales tax exemption.