Contextual reading of statutory entries limits "machinery" to transport-related equipment, excluding manufacturing tools.

Entry 141 of the Kerala General Sales Tax Act was construed contextually, with the surrounding words "transport equipments" limiting the scope of the expression "machinery." The commentary explains that the wider term took colour from its associated words and was intended to cover machinery related to transport equipment, not machinery of a different class used for manufacture. On that construction, vertical and horizontal handsaws and wood lathes were not transport equipment and therefore did not fall within the entry; the assessee's objection was accepted.

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Issues: Whether the goods manufactured and sold by the assessee, namely vertical and horizontal handsaws and wood lathes, fell within entry 141 of the First Schedule to the Kerala General Sales Tax Act, 1963 as "machinery and transport equipments".

Analysis: The expression "machinery" in entry 141 was read in its context and in the collocation of the accompanying words. The surrounding words "transport equipments" controlled the scope of the entry, and the word "machinery" derived its content and colour from that association. On that construction, the entry was intended to cover machinery related to transport equipments and not machinery of a different class used for manufacture. The goods in question were not transport equipments.

Conclusion: The goods did not fall under entry 141, and the assessee's objection was rightly accepted.

Ratio Decidendi: A statutory expression must be construed in its context and by reference to associated words, and where the wording shows a limiting association, the wider term takes colour from the narrower accompanying terms.

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