Ejusdem generis limits camera classification: a process camera falls outside the sales tax entry for photographic cameras.

Item 6 of Schedule II to the Bengal Finance (Sales Tax) Act, 1941 covers photographic and other cameras, but the expression "other cameras" is confined by ejusdem generis to articles of the same class as photographic cameras. A process camera, used for copying flat objects and printing purposes, is technologically distinct, not portable like a photographic camera, and cannot reproduce three-dimensional objects in the same way. The mere presence of the word "camera" is insufficient where the function, nature and commercial identity of the article differ materially. On that reasoning, a process camera was held not to fall within item 6 and not taxable under that entry.

---

---

Issues: Whether a process camera falls within item 6 of Schedule II to the Bengal Finance (Sales Tax) Act, 1941 as "photographic and other cameras".

Analysis: Item 6 specifically refers to photographic and other cameras and related accessories. A process camera, though containing some similar mechanical features, is used for copying flat objects and for printing purposes, is not portable like a photographic camera, cannot reproduce three-dimensional objects in the same manner, and is a distinct technological device. The general word "other cameras" must be construed in the setting of the specific words preceding it, and the doctrine of ejusdem generis limits it to articles of the same class as photographic cameras. The mere use of the word "camera" does not determine classification where the function, nature and commercial identity of the article are materially different.

Conclusion: A process camera does not fall within item 6 of Schedule II and is not taxable as a photographic or other camera under that entry. The reference was answered against the Revenue and in favour of the assessee.

---