Ejusdem generis limits "drinks" entry under sales tax law, excluding aerated waters from the same class.

The word "drinks" in item No. 49 of Part II of Schedule II to the Madhya Pradesh General Sales Tax Act, 1958 was confined by the accompanying illustrative items, introduced by "such as" and "etc." Applying ejusdem generis, the general expression had to be read as covering only goods of the same class as syrups, distilled juices, jams, fruit juices, essences and gulkand. Aerated waters were held not to belong to that genus, so sales of aerated waters did not fall within the entry.

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Issues: Whether the word "drinks" in item No. 49 of Part II of Schedule II to the Madhya Pradesh General Sales Tax Act, 1958 includes aerated waters.

Analysis: The entry uses general words followed by illustrative specific goods introduced by the expressions "such as" and "etc.", which limit the scope of the general words. Applying the rule of ejusdem generis, the general expression must be confined to goods of the same kind as the specified items such as syrups, distilled juices, jams, fruit juices, essences and gulkand. Aerated waters do not belong to that class and cannot be treated as goods of the same genus.

Conclusion: The word "drinks" in item No. 49 of Part II of Schedule II does not include aerated waters, and such sales fall outside that entry.

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