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where the grounds for seeking both such reliefs are the same, it would not be necessary that a separate application be filed for condonation of the delay.

In Godrej Consumer Products Limited10, Entry 23 of the Third Schedule to the Karnataka VAT Act read as under: 23. Chemical fertilizers, Chemical Fertilizer mixtures, bio-fertilizers, micro nutrients, gypsum, plant growth promoters and regulators; rodenticides, fungicides, weedicides and herbicides; insecticides or pesticides but excluding phenyl, liquid toilet cleaners, floor cleaners, mosquito coils, mosquito repellants and the, like used for non-agricultural or non-horticultural purposes. The Karnataka High Court compared the said entry with Entry 5 of Part-I of the Second Schedule to the earlier Karnataka Sales Tax Act, 1957 which read thus: 5. Insecticides, pesticides, rodenticides, fungicides, weedicides, herbicides, plant regulators and plant growth nutrients excluding copper sulphate. No entry similar to Entry 78A of the Schedule-I of the APGST Act, or Entry 100(140) of Schedule-IV to the VAT Act, was considered in Godrej Consumer Products Limited10. The subject goods therein were, therefore, held to be insecticide killers falling within the word insecticide. The aforesaid decision of the Karnataka High Court does not therefore persuade us to take a similar view. Reliance placed by the petitioners, on Godrej Consumer Products Limited10, is therefore of no avail. XIX. CONCLUSION: Viewed from any angle, we find no infirmity either in the impugned orders of assessment, or the orders of the VAT appellate Tribunal which are subjected to challenge in the present proceedings by way of revision. All the Writ Petitions and the TREVCs fail and are, accordingly, dismissed. However, in the circumstances, without costs. The miscellaneous petitions pending, if any, shall also stand dismissed.