Ejusdem generis excludes tooth-powder from toilet requisites where the product serves oral hygiene, not beautification.

Tooth-powder was held not to be a toilet requisite falling within item 51 of the First Schedule to Act I of 1959. The text applies ejusdem generis and confines the entry to goods of the same class as the listed toilet articles, reasoning that tooth-powder is used principally for cleansing the teeth and oral hygiene, not for beautification or personal adornment. On that basis, it is excluded from the category and cannot be taxed under that higher-rate entry; the assessee's turnover in tooth-powder is therefore not liable to the enhanced sales tax.

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Issues: Whether tooth-powder is a "toilet requisite" or otherwise falls within item 51 of the First Schedule to Act I of 1959.

Analysis: Tooth-powder is used principally for cleaning the teeth and not for beautifying the body or enhancing personal appearance. It functions as a dentifrice and is directed to oral hygiene rather than to cosmetics or toilet articles in the ordinary sense. Applying the rule of ejusdem generis, the expressions in item 51 must be confined to goods of the same class as the enumerated items, and tooth-powder does not belong to that category.

Conclusion: Tooth-powder is not covered by item 51 of the First Schedule and cannot be taxed as a toilet requisite under that entry.

Final Conclusion: The revision succeeds and the assessee's turnover in tooth-powder is not liable to the higher rate of sales tax under item 51.

Ratio Decidendi: An article used essentially for cleansing and hygiene, and not for beautification or personal adornment, cannot be treated as a toilet requisite under a residuary class entry governed by ejusdem generis.

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