Applying the said Rule, it was found that the commodities included under Entry 44(5) of the IIIrd Schedule is provided with HSN Code 3808. It was also found that HSN Code 3808.10.91 contained in the Customs Tariff Act relates to repellents for insects such as flies, mosquitoes. Therefore, by applying the above said Rule of Interpretation those items will fall under Entry 44(5) of the IIIrd Schedule, is the finding. When Entries 66 of SRO 82/06 was considered, it was found that, provisions contained in Section 6 (1)(d) of the KVAT Act prohibits issuance of any notification prescribing any higher rate of tax with respect to items covered under the Schedule II and III of the Act. As long as any items specifically covered under any of the entries in IInd or IIIrd Schedule, it was held that, the Government ceases to have any authority to issue notification prescribing any specific rate of tax for it. Therefore it was found that, dehors the coverage of mosquito repellent under Entry 66 of SRO 82/06, the commodity continue to be assessable under Entry 44(5) of the 3rd Schedule. However, the Court took note of the argument on behalf of the State that, by virtue of deletion of the HSN Code 3808 from Entry 44(5) with effect from 1st July 2006, the above said Rule of Interpretation has no application, because of the
