JUDGMENT 1. - The instant revision petition has been filed under Section 15 of the Rajasthan Sales Tax act, 1954 (here-in-after referred to in short the Act') against the order dated 26.2.1991 of the Rajasthan Sales Tax Tribunal, Ajmer in Appeal No. 96/89/ST/Jaipur. 2. The assesses submitted an application under Section 12- A of the Act claiming that the Mosquito coil was a pesticide including fungicide and was taxable @ 5%. The Additional Commissioner, Commercial Taxes, Rajasthan, Jaipur vide his order dated 23.3.1989 held that the Mosquito coil sold by the assesses was not covered by entry 41 of the notification dated 8.3.1988 and was taxable @ 10%. Aggrieved by the said order, the assesses preferred an appeal before the Rajasthan Sales Tax Tribunal, Ajmer. The Tribunal accepted the contention of the assesses, and held that the Tortoise Brand Mosquito coil sold by the assesses was covered by Entry 41 dated 8.3.1988. The department has, therefore, filed the instant revision stating that the following substantial question of law arises in this revision : "Whether in the facts and circumstances of the case, Tortoise Brand mosquito Coil sold by the petitioner are covered by Entry 41 of the Notification dated 8.3.1988?" 3. The revision was admitted on the aforesaid substantial question of law vide order dated 20.11.2001 after notice to the non-petitioner. 4. I have heard learned counsel for the parties and have perused the order of the assessing authority as well as of the Tribunal. I have also perused the relevant record and the authorities referred to at the bar. 5. The precise question involved in this revision is whether the product called "Tortoise Brand Mosquito Coil' are insecticides and whether their sale is liable to tax at the rates prescribed for pesticides or at the general rate. 6. A Division Bench of this court comprising of Hon'ble Mr. Justice PP Naolekar and Hon'ble Mr. Justice Gyan Sudha Misra in D.B. Civil Writ Petition No. 346/1999 has held that 'Good Knight' brand moquito mats fell in the entry for fungicides, herbicides, insecticides, pesticide, rodenticid's and combinations thereof as held in Transelektra Domestic Products Private Limited v. C.T.O., (1993) 90 STC 436 (Mad.) and Sonic Electrochem Private Limited v. State of Orissa, (1994) 92 STC 117 . 7. 7. The Tribunal observed that the product 'Tortoise Brand Mosquito Coils' which was under consideration before it, was also under consideration before the Maharashtra Sales Tax Tribunal where similar arguments were raised. The Maharashtra Sales Tax Tribunal on consideration of all the contentions raised and the evidence produced before it came to the conclusion that the aforesaid coils falls within the category of pesticides. Following the aforesaid judgment of the Tribunal on the identical issue, the Tribunal held that the Tortoise Brand Mosquito Coils are covered by Entry 41 of the Notification No. F.4(5)FD/Gr.IV/88-13 dated 8.3.1988 i.e. pesticides including fungicides and the product is taxable at 5%. 8. Similar view has been taken in Transelektra Domestic Products Pvt. Ltd. v. Commercial Taxes Officer , Porur Assessment Circle, Madras and others, 1999 STC 436 , Transelektre Domestic Products Limited v. Inspector of Commercial Taxes, Bhowanipore Charge and others, 1986 STC 497 , Bombay Chemical Pvt. Ltd. v. Collector of Central Excise, Bombay, 1995(77) E.L.T. 3 (SC) , Sonic Electrochem (P) Ltd. v. State of Orissa and others, 1994 STC 117 , Assistant Commercial Taxes Officer, ward-I, Circle 'D', Jaipur v. M/s. Vasudev Traders, Jaipur, Sales Tax Revision Petition No. 41 of 1997 decided on 29.9.2005 , Sonic Electrochem (P) Ltd. v. State of Orissa and others, 1992 STC 117 , Knight Queen Industries (P) Ltd. v. State of U.P. And others, 145 STC 226 and Transelektra Domestic Products Pvt. Ltd. v. State of Kerala and others, 122 STC 229 and the controversy now is set at rest by the authoritative pronouncements by this court in Division Bench and the Hon'ble Apex Court cases. 9. In this view of the matter, therefore,this revision petition being devoid of merit and substance deserves to be and is hereby dismissed.Revision Dismissed. *******