JUDGMENT B.N. KIRPAL, J. The Appellate Tribunal, Sales Tax, Delhi has referred the following question : "Whether, on the facts and the circumstances of the case, the Tribunal was right in holding that Aldrex 30 EC could not be treated as 'pesticide for plant protection' as mentioned in item No. 27 of the Third Schedule to the Delhi Sales Tax Act, 1975 and, therefore, not exempt from exigibility of sales tax ?" As per statement of facts, the dealer carries on the business of manufacture and sale of a number of items including pesticides. Under section 49 of the Delhi Sales Tax Act, 1975, the dealer filed an application before the Commissioner, Sales Tax, for his opinion as to whether five items including Aldrex 30 EC fell within the ambit of entry 27 of the Third Schedule to the Delhi Sales Tax Act, 1975 and was thereby exempt from assessment to sales tax or not. The said entry reads as under : "Pesticides for plant protection." The Commissioner, Sales Tax, came to the conclusion that except for Aldrex 30 EC, the other items fell within the ambit of the said entry 27 and were exempt from tax. With regard to Aldrex 30 EC, the Commissioner observed as follows : "Aldrex 30 EC : This chemical is used to control insects/pests of soil and as per literature available it is also widely used for control of termites in the buildings. The Plant Protection Officer has opined that it is not recommended for spraying purposes on crops. The literature furnished by the applicant also indicates that some limitations are imposed with regard to its use on various types of vegetables, crops and plants. It is, therefore, apparent that this chemical cannot be deemed to be pesticide used for plant protection." An appeal was filed before the Appellate Tribunal challenging the finding of the Commissioner, Sales Tax, that Aldrex 30 EC was not covered by entry 27. The appeal was decided against the dealer and, thereafter on an application being filed, a statement of facts was drawn up and the aforesaid question of law referred to this Court. For arriving at the aforesaid conclusion, the Commissioner of Sales Tax as well as the Appellate Tribunal referred to the opinion which had been received from the Plant Protection Officer, Delhi Administration. For arriving at the aforesaid conclusion, the Commissioner of Sales Tax as well as the Appellate Tribunal referred to the opinion which had been received from the Plant Protection Officer, Delhi Administration. The conclusion, that from the said opinion it was apparent that the chemical cannot be deemed to be pesticide used for plant protection, does not seem to be correct. In the passage quoted above from the order of the Commissioner, Sales Tax, it is clear that the said chemical is used to control insects/pests of soil. It is also true that it is used for control of termites in the buildings, but the chemical is directed against insects/pests. These insects/pests not only attack wood but also attack seeds and standing crops. The said chemical may not be recommended for spraying purposes on crops but because a chemical cannot be used for spraying, it cannot be said that it cannot be used for plant protection. Different types of pesticides are used in different ways. Aldrex 30 EC is used for controlling insects/pests in the soil which apparently attack the crop from the root level. There are other type of insects which attack foliage. The opinion of the Plant Protection Officer was that Aldrex was not recommended for spraying purposes on crops. He has not opined that it is not pesticide. There would be other types of chemicals which are used only for spraying purposes and are not used for being added to the seeds or for being added to the soil of the purpose of protecting plants. The learned counsel for the dealer has drawn our attention to extracts from "Package of Practices - Rabi - 1984-85" published by Haryana Agricultural University, Hissar. With regard to insect and pest control in connection with wheat and barley, one of the pests which causes damage from sowing to harvesting is termites. According to the said book, the treatment for the attack of termites, even to the standing crop, is the use of Aldrex 30 EC. It is further stated in the book that the termites cause heavy mortality of plants at all stages of growth. One of the main pesticides, which is recommended, is Aldrex 30 EC. Even as a plant protection measure, one of the pests of wheat is again termites and even with regard to standing crop of wheat, the use of Aldrex 30 EC is recommended. One of the main pesticides, which is recommended, is Aldrex 30 EC. Even as a plant protection measure, one of the pests of wheat is again termites and even with regard to standing crop of wheat, the use of Aldrex 30 EC is recommended. This pesticide, in other words, is recommended to be used at different stages. It is recommended for use by mixing with seeds or by sprinkling in the dust form and if the termites attack is to a standing crop, then it is recommended that liquid Aldrex 30 EC should be mixed with irrigation water and then used. This mixed Aldrex with water is also recommended for use in case of rainfed wheat. Even with regard to barley, it is recommended that barley seed should be treated with Aldrex 30 EC before sowing. Even for potato (spring crop), as per the publication of the Punjab Agricultural University, Ludhiana, in "Package of Practices for Crops of Punjab Rabi 1984-85", it is stated that cutworms cause damage to the crop and the recommendation for avoiding such damage is to use Aldrex 30 EC before sowing and also while watering. It may here be stated that Aldrex is nothing more than the trade name of the medicine known as Aldrin 30 EC. From the aforesaid, it is quite clear that the chemical Aldrex 30 EC is the pesticide used for plant protection and, therefore, the same is covered by entry 27 of the Third Schedule. For the foregoing reasons, the question of law abovementioned is answered in the negative and in favour of the dealer. There will be no order as to costs. Reference answered in the negative.