The Orissa High Court has held that the mosquito repellent "Good Knight" sold by Godrej Sara Lee Ltd. is an insecticide.The division bench of Chief Justice S. Muralidhar and Justice M.S. Raman has upheld the order of the tribunal and noted that the mosquito repellant is an insecticide within the meaning of that expression in Entry 30 of Part II of Schedule B and, therefore, a 4% tax...