Ejusdem generis limits "perfumes" in sales tax law; agarbathis are not cosmetic or toilet preparations.

Agarbathis were held not to fall within item 36 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 as "cosmetics and toilet preparations" or as "perfumes". The entry was construed as a composite category covering articles of personal application, and the meaning of "perfumes" was read in context under the principle of ejusdem generis rather than by isolated or etymological interpretation. Although agarbathis may emit a pleasant odour when burnt, they are not goods of the same class as toiletries or cosmetic preparations, and common parlance did not support taxing them under that entry.

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Issues: Whether agarbathis fall within item 36 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 as "cosmetics and toilet preparations" including "scents" or "perfumes", and are therefore liable to sales tax under that entry.

Analysis: Item 36 is a composite entry dealing with cosmetics and toilet preparations, and the inclusive words such as scents, perfumes, face powders, talcum powders, hair tonics, hair oils, hair lotions, face creams, snows, pomades, depilatories, tooth-powder, tooth-paste, tooth-brushes and shaving creams all refer to articles of personal application. The meaning of "perfumes" must therefore be read in context and on the principle of ejusdem generis, rather than in an isolated or etymological sense. Though incense sticks may emit a pleasant odour when burnt, they are not goods of the same class as toiletries or cosmetic preparations. Common parlance and the statutory setting do not support treating agarbathis as perfumes.

Conclusion: Agarbathis do not fall within item 36 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 and are not taxable under that entry.

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