Judgment

Pattanaik, J.-The short question that arises in this appeal is wheth­er JET-MAT produced by the appellant would come within Entry 129 of Schedule II Part A of the Gujarat Sales Tax Act, 1969 (hereinafter referred to as ‘the Act’) issued under Section 49 of the Act. The said entry at the relevant point of time read thus :

S.No. Description Rates of Rate of           of goods Sales tax purchase tax

129 Mosquito Twelve paise Twelve paise Repellents in the rupee in the rupee

2. Though in the High Court appellant had challenged the validity of Entry 129 of Schedule II Part A of the Act on the ground that it violates Article 14 of the Constitution and the High Court negatived the same, the appellant in this appeal does not challenge the said conclusion of the High Court. After examining different entries the High Court by the impugned judgment came to the conclusion that JET MAT is nothing but a mosquito repellent within the ambit of Entry 129, and therefore, is taxable.

3. Mr. Salve learned senior counsel