Ejusdem generis limits "toilet requisites" to toilet preparations, excluding combs from the taxing entry.

Combs are not covered by Entry 48 of Schedule I to the General Sales Tax Act, 1125, because the phrase "toilet requisites" is controlled by the specific items listed before it. Applying ejusdem generis, the general words are confined to the same class as scents, perfumes, powders, scented hair-oils, scented sticks and cosmetics, which are toilet preparations rather than toilet accessories or instruments. As combs do not share that genus, they fall outside the entry.

---

---

Issues: Whether combs fall within Entry 48 of Schedule I to the General Sales Tax Act, 1125, namely "toilet requisites".

Analysis: Entry 48 groups specific articles such as scents, perfumes, powders, snows, scented hair-oils, scented sticks and cosmetics, followed by the wider expression "toilet requisites". The governing principle is ejusdem generis, under which general words following specific words are confined to things of the same class, unless a broader intention is clearly shown. The enumerated items in the entry belong to the class of toilet preparations, and the wider phrase cannot be expanded to include toilet accessories or toilet instruments such as combs. On that construction, combs do not share the relevant genus of the specified articles.

Conclusion: Combs do not fall within Entry 48 of Schedule I to the General Sales Tax Act, 1125, and the revision fails.

Ratio Decidendi: Where a taxing entry uses specific words followed by a general expression, the general expression is confined by ejusdem generis to the same genus as the specified words unless a contrary legislative intention is clear.

---