'Harpic' & 'Lizol' classifiable as chemical fertilizers under UP VAT Act: HC

GST/CST & VAT: Uttar Pradesh VAT - Where assessee was engaged in manufacture of 'Harpic and Lizol' and primary function of said products was to act as disinfectant and to kill germs, bacteria and microorganisms and it had additional function of completely removing tough stains from surface on which it was applied, said products would be covered under Entry No. 20 of Part A of Schedule II of Uttar Pradesh VAT Act

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